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Question - Rogers Products uses a periodic inventory system. The company's records show the beginning inventory of PH4 oil filters on January 1 and the purchases of this item during the current year to be as follows.
Jan. 1 Beginning i..s @ $3.00 $270.00
Feb. 2..s @ $3.50 420.00
Apr. 2..s @ $3.80 1,140.00
May 4..s @ $4.00 1,600.00
Nov. 3..s @ $5.00 950.00
Totals 1,100 units $4,380.00
A physical count indicates 200 units in inventory at year-end.
Required - Determine the cost of the ending inventory on the basis of each of the following methods of inventory valuation. (Remember to use periodic inventory costing procedures.)
A. Average cost:
B FIFO:
C.LIFO:
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