exercise 5 - 21 (algo) inventory turnover and days sales in inventory lo a3\nthe following is information…

exercise 5 - 21 (algo) inventory turnover and days sales in inventory lo a3\nthe following is information for palmer company.\ncost of goods sold ending inventory\nyear 3 $598,825 100,900\nyear 2 $381,650 91,250\nyear 1 $346,300 96,000\nuse the above information to compute inventory turnover for year 3 and year 2, and its days sales in inventory at december 31, year 3 and year 2. from year 2 to year 3, did palmer improve its\n(a) inventory turnover and\n(b) days sales in inventory?\nuse the above information to compute inventory turnover for year 2, and its days sales in inventory at december 31, year 2.\ninventory turnover numerator / denominator ratio\ndays sales in inventory\nuse the above information to compute inventory turnover for year 3, and its days sales in inventory at december 31, year 3.\ninventory turnover numerator / denominator ratio\ndays sales in inventory\ndid palmer improve its (a) inventory turnover from year 2 to year 3 and (b) days sales in inventory from year 2 to year 3?\n(a) did palmer improve its inventory turnover from year 2 to year 3?\n(b) did palmer improve its days sales in inventory from year 2 to year 3?
Answer
Explanation:
Step1: Recall inventory turnover formula
Inventory turnover = $\frac{\text{Cost of goods sold}}{\text{Average inventory}}$. For simplicity, we use ending inventory as a proxy here.
Step2: Calculate inventory turnover for Year 2
Inventory turnover for Year 2 = $\frac{381650}{91250}=4.18$
Step3: Calculate days' sales in inventory for Year 2
Days' sales in inventory = $\frac{\text{Ending inventory}}{\text{Cost of goods sold}}\times365$. So for Year 2, it is $\frac{91250}{381650}\times365\approx87.3$ days
Step4: Calculate inventory turnover for Year 3
Inventory turnover for Year 3 = $\frac{598825}{100900}=5.93$
Step5: Calculate days' sales in inventory for Year 3
Days' sales in inventory for Year 3 = $\frac{100900}{598825}\times365\approx61.4$ days
Step6: Analyze improvement
For inventory turnover, since $5.93>4.18$, Palmer improved its inventory - turnover from Year 2 to Year 3. For days' sales in inventory, since $61.4 < 87.3$, Palmer improved its days' sales in inventory from Year 2 to Year 3.
Answer:
| Numerator | Denominator | Ratio | |
|---|---|---|---|
| Inventory turnover (Year 2) | 381650 | 91250 | 4.18 |
| Days' sales in inventory (Year 2) | 91250 | 381650 | 87.3 days |
| Inventory turnover (Year 3) | 598825 | 100900 | 5.93 |
| Days' sales in inventory (Year 3) | 100900 | 598825 | 61.4 days |
| Did Palmer improve its inventory turnover from Year 2 to Year 3? | Yes | ||
| Did Palmer improve its days' sales in inventory from Year 2 to Year 3? | Yes |