current attempt in progress\njohnson company reports the following for the month of june.\ndate explanation…

current attempt in progress\njohnson company reports the following for the month of june.\ndate explanation units unit cost total cost\njune 1 inventory 225 $5 $1,125\n12 purchase 525 6 3,150\n23 purchase 750 7 5,250\n30 inventory 280\n(a)\ncompute the cost of the ending inventory and the cost of goods sold under fifo, lifo, and average - cost. (round average cost per unit to 2 decimal places, e.g. 5.25 and final answers to 0 decimal places, e.g. 2,520.)\nfifo lifo average - cost\nending inventory $ $ $\ncost of goods sold $ $ $\netextbook and media
Answer
Explanation:
Step1: Calculate total units available
Total units available = 225 + 525+750 = 1500 units
Step2: Calculate units sold
Units sold = 1500 - 280 = 1220 units
Step3: FIFO - Ending inventory cost
Under FIFO, ending inventory comes from the most recent purchases. So, 280 units from the June 23 purchase. Ending inventory cost = 280×7 = $1960
Step4: FIFO - Cost of goods sold
Cost of goods sold = (225×5)+(525×6)+(1220 - 225 - 525)×7 = 1125+3150+(470×7) = 1125 + 3150+3290 = $7565
Step5: LIFO - Ending inventory cost
Under LIFO, ending inventory comes from the earliest purchases. 225 units from June 1 inventory and 280 - 225 = 55 units from June 12 purchase. Ending inventory cost = (225×5)+(55×6) = 1125+330 = $1455
Step6: LIFO - Cost of goods sold
Cost of goods sold = (750×7)+(525×6)+(1220 - 750 - 525)×5 = 5250+3150+( - 55)×5 = 5250+3150 - 275 = $8125
Step7: Average - cost per unit
Total cost = 1125+3150+5250 = $9525 Average - cost per unit = $\frac{9525}{1500}$ = $6.35
Step8: Average - cost - Ending inventory cost
Ending inventory cost = 280×6.35 = $1778
Step9: Average - cost - Cost of goods sold
Cost of goods sold = 1220×6.35 = $7747
Answer:
| FIFO | LIFO | AVERAGE - COST | |
|---|---|---|---|
| Ending inventory | $1960 | $1455 | $1778 |
| Cost of goods sold | $7565 | $8125 | $7747 |