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Convex Mechanical Supplies produces a product with the following costs as of Jul

ID: 2639662 • Letter: C

Question

Convex Mechanical Supplies produces a product with the following costs as of July, 1 2012:

Beginning inventory at these costs on July 1 was 5,000 units. From July 1 to Deceber 1, Convex produced 15,000 units. These units had a material cost of $10 per unit . The costs for labor and overhead were the same. Convex uses FIFO inventory accounting.

Assuming the Convex sold 17,000 units during the last six months of the year at $20 each, what would gross profit be? What is the value ending inventory?

material $6 labor 4 overhead 2 $12

Explanation / Answer

Gross profit calculation

Revenue= 17000units*$20=340000

Cost =5000units*$12=$6000 and 12000units*$16=192000

GP=Sales -COGS=340000-60000-192000=$88000

closing inventory=3000unit*$16=$48000.