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Beginning inventory on March 1 consisted of 2,000 units each costing $11.20.
During March, the following was purchased for inventory:
Date
Purchase
March 5
2,800 units at a cost of $12.20 each
March 10
4,900 units at a cost of $11.70 each
March 14
2,700 units at a cost of $11.85 each
March 22
2,400 units at a cost of $11.95 each
March 28
4,700 units at a cost of $12.05 each
During March, the following was sold from inventory:
Sales
March 3
1,900 units at a price of $22.40 each
March 12
6,200 units at a price of $24.40 each
March 17
3,200 units at a price of $23.70 each
March 21
400 units at a price of $23.70 each
March 25
2,700 units at a price of $23.90 each
March 31
4,500 units at a price of $24.10 each
Instructions:
Compute the cost of goods sold and the ending inventory value as of March 31 under each of the following assumptions:
1. Periodic Inventory Method
a) FIFO
b) LIFO
c) Weighted Average
2. Perpetual Inventory Method
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