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Exercise
Betty's Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Betty's purchases of Xpert snowboards during September is shown below. During the same month, 121 Xpert snowboards were sold. Betty's uses a periodic inventory system.
Date
Explanation
Units
Unit Cost
Total Cost
Sept. 1
Inventory
26
$96
$ 2,496
Sept. 12
Purchases
45
104
4,680
Sept. 19
20
106
2,120
Sept. 26
50
107
5,350
Totals
141
$14,646
Compute the ending inventory at September 30 and cost of goods sold using the FIFO and UFO methods.
FIFO LIFO
The ending inventory at September 30
Cost of goods sold
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