What is the cost of goods available for sale

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Reference no: EM132814214

PROBLEM - Jenkins Company reported the following information for the current year:

Beginning inventory 5,000,000

Purchases 26,000,000

Freight-in 2,000,000

Purchases returns and allowances 3,500,000

Purchase discounts 1,500,000

Sales 40,000,000

Sales returns 3,000,000

Sales allowances 500,000

Sales discounts 1,000,000

A physical inventory taken at year-end resulted in an inventory costing P4,000,000. At year- end, unsold goods out on consignment with selling price of P1,000,000 are in the hands of consignee. The gross profit was 40% on sales.

Required -

1. What is the cost of goods available for sale?

2. What is the cost of goods cold?

Important note: In the computation of net sales, sales disc. & sales allowances are ignored.

3. What is the estimated cost of inventory shortage?

Reference no: EM132814214

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