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Problem
Teal Company's record of transactions for the month of April was as follows.
Purchases
Sales
April 1
(balance on hand)
630
@
$6.00
April 3
525
$10.00
4
1,575
6.08
9
1,470
10.00
8
840
6.38
11
11.00
13
1,260
6.58
23
21
735
6.78
27
945
12.00
29
6.98
4,830
5,565
Calculate average-cost per unit.
Assuming that periodic inventory records are kept in units only, compute the inventory at April 30 using LIFO and average-cost.
Assuming that perpetual inventory records are kept in dollars, determine the inventory using (1) FIFO and (2) LIFO.
Compute cost of goods sold assuming periodic inventory procedures and inventory priced at FIFO.
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