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Charlene Cosmetics Company just began business and made the following four inven

ID: 2554742 • Letter: C

Question

Charlene Cosmetics Company just began business and made the following four inventory purchases in June:

              June 1               150 units $   780

              June 10             200 units    1,170

              June 15             200 units    1,260

              June 28             150 units      990

                                                         $4,200

A physical count of merchandise inventory on June 30 reveals that there are 210 units on hand. Using the average cost method, the amount allocated to the ending inventory on June 30 is

a. $1,229.

b. $1,368.

c. $1,323.

d. $1,260.

Can someone show me step by step how to do this problem?

Explanation / Answer

Average cost=Total cost/Total units

=(4200/(150+200+200+150)=$6 per unit

Hence ending inventory=210 units@$6

=$1260.