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Question - Boxwood Company sells blankets for $39 each. The following was taken from the inventory records during May. The company had no beginning inventory on May 1.
Date Blankets Units Cost
May 3 Purchase 5 $19
May 10 Sale 3
May 17 Purchase 10 14
May 20 Sale 5
May 23 Sale 3
May 30 Purchase 10 23
Assuming that the company uses the perpetual inventory system, determine the ending inventory value for the month of May using the FIFO inventory cost method.
a. $286
b. $184
c. $353
d. $230
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