124k views
0 votes
Topanga Group began operations early in 2021. Inventory purchase information for the quarter ended March 31, 2021, for Topanga’s only product is provided below. The unit costs include the cost of freight. The company uses a periodic inventory system to report inventory and cost of goods sold.

Date of Purchase Units Units Cost Total Cost
Jan. 7 4,000 $4.00 $16,000
Feb 16 12,000 5.00 60,000
March 22 16,000 6.00 96,000
Totals 32,000 $172,000

Sales for the quarter, all at $9 per unit totaled 18,000 units leaving 14,000 units on hand at the end of the quarter.

Required:

1. Calculate Topanga's cost of goods sold for the first quarter using

a. FIFO
b. LIFO
c. Average cost

2. Calculate Topanga's gross profit ratio for the first quarter using FIFO, LIFO, and Average cost.
3. Comment on the relative effect of each of the three inventory methods on the gross profit ratio.

1 Answer

2 votes

Answer:

answer is given below

Step-by-step explanation:

given data

Date of Purchase Units Units Cost Total Cost

Jan. 7 4,000 $4.00 $16,000

Feb 16 12,000 5.00 60,000

March 22 16,000 6.00 96,000

Totals 32,000 $172,000

solution

we get here for the cost of goods sold and the ending inventory that is

Date Particulars Units (1) Rate (2) Cost (1×2)

7-Jan Purchase 4000 $4 $16,000

16-Feb Purchase 12000 $5 $60,000

March 22 Purchase 16000 $6 $96,000

Total 32,000 $172,000

Sold Units 18,000 0

Ending Inventory 14,000

Weighted average $5.38

rate of purchase

($172,000/32,000)

and

Method

FIFO (a) LIFO (b) Weighted Average (c )

Value of Ending Inventory $84,000 $66,000 $10,990

Cost of goods sold $88,000 $106,000 $161,010

(Total Cost - Ending Inventory)

and

gross profit ratio for the first quarter using FIFO, LIFO, and Average cost is

Method

Particulars FIFO LIFO Weighted Average

Sales (18,000 x $9) $162,000 $162,000 $162,000

Less: Cost of Goods Sold -$88,000 -$106,000 -$161,010

Gross Profit $74,000 $56,000 $990

and

The weighted average method is show that least profit and FIFO method is show you highest profit in the all three method

User Narendranath Reddy
by
5.1k points