A firm had purchases of $16,300, freight charges of $310, and purchases returns and allowances of $1,150 during one month. Its net delivered cost of purchases was:Multiple Choice$14,840.$15,460.$17,140.$17,760.
Question
A firm had purchases of 310, and purchases returns and allowances of 14,840.17,140.$17,760.
Solution
To calculate the net delivered cost of purchases, you need to follow these steps:
- Start with the initial amount of purchases, which is $16,300.
- Add the freight charges to this amount. Freight charges are the costs of transporting the goods to the firm, which is 16,300 + 16,610.
- Subtract the purchases returns and allowances from this total. These are the amounts of goods that were returned or allowances given by the supplier, which is 16,610 - 15,460.
So, the net delivered cost of purchases is $15,460.
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