Respuesta :
Answer:
Weighted average:
EI: Â Â Â Â Â Â 2,290
COGS: Â Â 9, 160
LIFO
EI: Â Â Â Â Â Â 2,400
COGS: Â Â 9,050
FIFO
EI: Â Â Â Â Â Â 3,000
COGS: Â Â 8,450
Explanation:
beginning 75 units at $ 18 = $ Â 1,350
Mar. 15 Â Â 200 units at $21 = Â $ 4,200
Sept. 4 Â Â 175 units at $24 = Â $ 1,800
July 20 Â 125 units at $22 = Â $ 2,750
Dec. 2 Â Â Â 50 units at $27 = Â $ 1,350
total units: Â 625 units cost of goods available: 11,450
average cost: 11,450/625 Â = Â $ 18.32 per unit
inventory units: 625 - 500 = 125 units
Weighted average:
EI: Â Â Â Â Â 125 x $18.32 = 2,290
COGS: 500 x $18.32 = 9, 160
500 units were sold
LIFO:
last units are sold while frist are inventory
ending inventory
beginning 75 units at $ 18 = $ Â 1,350
Mar. 15 Â Â Â 50 units at $21 = Â $ Â 1,050 Â
                 Total    2,400
COGS: available - ending inventory
11,450 - 2,400 = 9,050
FIFO
first units are sold while last are inventory
Dec. 2 Â Â Â 50 units at $27 = Â $ 1,350
July 20 Â Â 75 units at $22 = Â $ 1,650 Â
                 Total    3,000
COGS: available - ending inventory
11,450 - 3,000 = 8,450