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Problem - Warnerwoods Company uses a perpetual inventory system. It entered into the following purchases and sales transactions for March.
Date
Activities
Units Acquired at Cost
Units Sold at Retail
Mar. 1
Beginning inventory
120 units @ $51.40 per unit
Mar. 5
Purchase
235 units @ $56.40 per unit
Mar. 9
Sales
280 units @ $86.40 per unit
Mar. 18
95 units @ $61.40 per unit
Mar. 25
170 units @ $63.40 per unit
Mar. 29
150 units @ $96.40 per unit
Totals
620 units
430 units
Required - Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (c) weighted average, and (d) specific identification. For specific identification, the March 9 sale consisted of 75 units from beginning inventory and 205 units from the March 5 purchase; the March 29 sale consisted of 55 units from the March 18 purchase and 95 units from the March 25 purchase.
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