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Warnerwoods Company uses a periodic inventory system. It entered into the following purchases and sales transactions for March Units sold at Retail Date Activities Mar.

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Warnerwoods Company uses a periodic inventory system. It entered into the following purchases and sales transactions for March Units sold at Retail Date Activities Mar. 1 Beginning inventory Mar. 5 Purchase Mar. 9 Sales Mar. 18 Purchase Mar. 25 Purchase Mar. 29 Sales Totals Units Acquired at Cost 115 unitse $50 per unit 415 units $55 per unit 150 unitse $60 per unit 230 unitse $62 per unit 910 units 435 units e $85 per unit 190 units # 695 per unit 625 units For specific identification, the March 9 sale consisted of 50 units from beginning inventory and 385 units from the March 5 purchase, the March 29 sale consisted of 55 units from the March 18 purchase and 135 units from the March 25 purchase. Problem 5-1A (Algo) Part 3 3. Compute the cost assigned to ending inventory using (a) FIFO. (D) LIFO. (c) weighted average, and (d) specific identification. (Round your "average cost per unit" to 2 decimal places.) *) Periodic FIFO Cost of Goods Sold Ending Inventory Cost of Goods Available for Sale Cost of Cost per #of units Goods unit Available for Sale 115 $ 50.00 $ 5.750 #of units sold Cost per unit Cost of Goods Sold #of units in ending inventory Cost per unit Ending Inventory 50 $ 50.00 $ 2,500 $ 0.00 $ 0 Beginning inventory Purchases March 5 March 18 March 25 Total 21,175 0 385 $ 55.00 $ 0.00 $ $ 415 $ 55.00 150 $ 60.00 230 $ 62.00 910 22,825 9,000 14,280 $ 51,835 0 0 $ 23,675 0.00 0.00 0.00 0 0 $ 435 0 b) Periodic LIFO Cost of Goods Sold Ending Inventory Cost per Cost of Goods Available for Sale Cost of # of units Goods unit Available for Sale 115 $ 50.00 $ 5.750 of units Cost per sold unit Cost of Goods Sold of units in ending Inventory Cost per unit Ending Inventory $ 0 Beginning inventory Purchases: March 5 March 18 March 25 Total 415 $ 55.00 150 $ 60.00 230 $ 62.00 0 22,825 9,000 14,260 $ 51,835 0 0 910 c) Average Cost Cost of Goods Sold Ending Inventory Cost of Goods Available for Sale Average Cost of #of units Cost per Goods unit Available for Sale 115 $ 5,750 #of units sold Average Cost per Unit Cost of Goods Sold #of units in onding Inventory Average Cost per unit Ending Inventory Beginning inventory Purchases March 5 March 18 March 25 Total 415 150 230 910 22,825 9,000 14.260 $ 51,835 $ 0 $ 0 d) Specific Identification Cost of Goods Available for Sale Cost of Goods Sold Ending Inventory #of units Cost per Cost of Goods Available for Sale # of units sold Cost per unit Cost of Goods Sold of units in ending inventory Cost per unit Ending Inventory unit

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