during 2024, a company sells 25 units of inventory. the company has the following inventory purchase…

during 2024, a company sells 25 units of inventory. the company has the following inventory purchase transactions for 2024\ndate transaction number of units unit cost total cost\njanuary 1 beginning inventory 20 $55 $1,100\nseptember 8 purchase 10 $58 $580\n 30 $1,680\ncalculate ending inventory and cost of goods sold for 2024 assuming the company uses the weighted - average cost method.\nnote: round weighted - average unit cost to 4 decimal places. round your final answers to the nearest dollar amount.\nending inventory\ncost of goods sold
Answer
Explanation:
Step1: Calculate weighted - average unit cost
The total cost of goods available for sale is $1680$ and the total number of units available for sale is $30$. The weighted - average unit cost $=\frac{\text{Total cost of goods available for sale}}{\text{Total number of units available for sale}}=\frac{1680}{30}= 56.0000$.
Step2: Calculate cost of goods sold
The company sold $25$ units. Cost of goods sold = Number of units sold×Weighted - average unit cost. So, cost of goods sold $=25\times56 = 1400$.
Step3: Calculate ending inventory
The number of units in ending inventory = Total units available for sale−Units sold. Total units available for sale is $30$ and units sold is $25$, so units in ending inventory is $30 - 25=5$. Ending inventory cost = Units in ending inventory×Weighted - average unit cost. Ending inventory cost $=5\times56 = 280$.
Answer:
Ending inventory: $280$ Cost of goods sold: $1400$