bufford appliance uses a perpetual inventory system. for its flat - screen television sets, the january 1…

bufford appliance uses a perpetual inventory system. for its flat - screen television sets, the january 1 inventory was 3 sets at $600 each. on january 10, bufford purchased 6 units at $660 each. the company sold 2 units on january 8 and 4 units on january 15. (a) compute the ending inventory under fifo. fifo the ending inventory $
Answer
Explanation:
Step1: Calculate initial inventory value
Initial inventory: 3 sets at $600 each, value = $3\times600 = 1800$.
Step2: Analyze sales on January 8
Sold 2 units on January 8. From initial inventory. Remaining initial - inventory units = $3 - 2=1$, value of remaining initial - inventory = $1\times600 = 600$.
Step3: Analyze purchase on January 10
Purchased 6 units at $660 each on January 10. Value of purchase = $6\times660=3960$.
Step4: Analyze sales on January 15
Sold 4 units on January 15. 1 unit from remaining initial - inventory and 3 units from January 10 purchase. Value of units sold: $1\times600+3\times660=600 + 1980=2580$. Remaining units from January 10 purchase = $6 - 3 = 3$. Value of remaining inventory = $3\times660=1980$.
Step5: Calculate ending inventory
Ending inventory value = $1980$.
Answer:
$1980$