required information the following information applies to the questions displayed below. sandras purse…

required information the following information applies to the questions displayed below. sandras purse boutique has the following transactions related to its top - selling gucci purse for the month of october. date transactions units unit cost total cost october 1 beginning inventory 6 $900 $5,400 october 4 sale 6 october 10 purchase 4 910 4,550 october 13 sale 5 october 20 purchase 3 920 3,680 october 28 sale 4 october 30 purchase 7 930 6,510 $20,140 2. using fifo, calculate ending inventory and cost of goods sold at october 31. ending inventory cost of goods sold
Answer
Explanation:
Step1: Calculate total units available for sale
Total units available = 6 (beginning inventory) + 4 + 3+ 7 = 20 units
Step2: Calculate total units sold
Total units sold = 6 + 5+ 4 = 15 units
Step3: Determine ending - inventory units
Ending - inventory units = 20 - 15 = 5 units
Step4: Calculate ending - inventory cost using FIFO
Under FIFO, the ending inventory comes from the most recent purchases. So, the 5 units of ending inventory come from the October 30 purchase at $930 per unit. Ending - inventory cost = 5×$930 = $4,650
Step5: Calculate cost of goods sold
Cost of goods sold = Total cost of goods available for sale - Ending - inventory cost. Total cost of goods available for sale is $20,140. Cost of goods sold = $20,140 - $4,650 = $15,490
Answer:
Ending inventory: 5 units, $4,650 Cost of goods sold: $15,490