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Samuelson and Messenger (S&M) began 2013 with 200 units of its one product. These units were purchased near the end of 2012 for $25 each. During the month of January, 100 units were purchased on January 8 for $28 each and another 200 units were purchased on January 19 for $30 each. Sales of 125 units and 100 units were made on January 10 and January 25, respectively. There were 275 units on hand at the end of the month. S&M uses a perpetual inventory system.Calculate ending inventory and cost of goods sold for January using (1) FIFO, and (2) average cost.
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the iasb based in london england was established with the goal of developing a set of international accounting
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