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Question ABCCompany employs a periodic inventory system and sells its inventoryt

ID: 2458062 • Letter: Q

Question

Question

ABCCompany employs a periodic inventory system and sells its inventoryto customers for $25 per

unit. ABCCompany had the following inventory information available for themonth of May:

May1    Beginning inventory 5,000 units @ $9 cost perunit

May6    Purchased 4,000 units @ $11 cost per unit

May8    Sold 3,000 units

May13   Purchased 2,000 units @ $5 cost per unit

May18   Sold 2,500 units

May21   Purchased 2,500 units @ $8 cost per unit

May28   Sold 1,800 units

May30   Purchased 2,000 units @ $18 cost per unit

Calculatethe amount of gross profit shown on ABC Company'sincome statement for May using the

weighted average method. Do not use decimals inyour answer.

Question


Explanation / Answer

Reffered last problemaccounting 5.7 Weighted AverageMethod    Average cost perunit =         = Total cost of goods available for sale / totalnumber of units available for sale         = $255000 / 15500         = $16.45 or $16 Ending Inventory = 8200 units X $16          = $131,200 Cost of goods sold = 7300 units X $16 $116,800 Grossprofit      = Sales - cost of goodssold       = (7300 X $25) - $116800      = $182500 - $116800      = $65,700 Total No. of units available forsale 15500 units No of units sold 7300 units Remaining Inventory 8200 units Total cost of goods available forsale     = (5000 X $9) + (4000 X $11) +(2000 X $5) +(2500 X $8) + (2000 X $18 )       = $255,000