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Flynn Company uses a perpetual inventory system and reported $516,500 of invento

ID: 2489893 • Letter: F

Question

Flynn Company uses a perpetual inventory system and reported $516,500 of inventory at the beginning of the month based on a physical count of inventory. During the month, the company bought $44,000 of inventory and sold inventory that had cost $31,250. At the end of the month, the physical count of inventory shows $525,000 on hand. How much shrinkage occurred during the month?

$35,500

$27,000

$4,250

$8,500

Flynn Company uses a perpetual inventory system and reported $516,500 of inventory at the beginning of the month based on a physical count of inventory. During the month, the company bought $44,000 of inventory and sold inventory that had cost $31,250. At the end of the month, the physical count of inventory shows $525,000 on hand. How much shrinkage occurred during the month?

Explanation / Answer

Opening inventory         516,500

Add purchase              44,000

Less: Inventory sold                     31,250

Closing inventory as per record : 529,250

Actual inventory on hand         : 525,000

Shrinkage                        $        4,250