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Calculation of Goods available for sale, inventory and COGS.
OJU Company uses the periodic inventory system and applied FIFO inventory costing. At the end of the annual accounting period, December 31, 20D, the accounting records for the best selling items in the inventory showed:
Transactions
Units
Unit Cost
Beginning inventory, Jan. 1, 20D
200
$1
1.Purchase,Feb.1
400
12
2.Sale, March15 (sold at $20 each)
(300)
3.Purchase May 15
350
14
4.Sale, July 31(sold at $25 each)
(500)
Determine the following (show computations and round to the nearest dollar): Goods available for sale:$ Ending inventory:$ Cost of goods sold:$
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