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Question - Boyce Company's beginning inventory and purchases during the fiscal year ended September 30, 20-2, were as follows:
Units
Unit Price
Total Cost
October 1, 20-1
Beginning inventory
400
$15.00
$6,000
October 18
1st purchase
300
16.50
4,950
November 25
2nd purchase
600
17.00
10,200
January 12, 20-2
3rd purchase
700
17.25
12,075
March 17
4th purchase
800
18.00
14,400
June 2
5th purchase
19.00
7,600
August 21
6th purchase
21.00
6,300
September 27
7th purchase
500
21.75
10,875
4,000
$72,400
Use the following information for the specific identification method.
There are 900 units of inventory on hand on September 30, 20-2. Of these 900 units:
50 are from October 18, 20-1
300 are from January 12, 20-2
100 are from March 17
200 are from June 2
50 are from August 21
200 are from September 27
Required - Calculate the total amount to be assigned to the cost of goods sold for the fiscal year ended September 30, 20-2, and ending inventory on September 30, 20-2, under each of the following periodic inventory methods:
1. FIFO
2. LIFO
3. Weighted-average (round calculations to two decimal places)
4. Specific identification
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