A company just starting business made the following four inventory purchases in June: June 1 150 Units $780 June 10 200 units $1 170 June 15 200 units $1 260 June 28 150 units $990 TOTAL $4 200 A physical count of inventory on June 30 reveals that there are 250 units on hand. Using the LIFO inventory method, the value of the ending inventory on June 30 is: Group of answer choices $2 835. $1,620. $2,580. $1,365.
Question
A company just starting business made the following four inventory purchases in June:
June 1
150 Units
$780
June 10
200 units
$1 170
June 15
200 units
$1 260
June 28
150 units
$990
TOTAL
$4 200
A physical count of inventory on June 30 reveals that there are 250 units on hand.
Using the LIFO inventory method, the value of the ending inventory on June 30 is:
Group of answer choices
$2 835.
$1,620.
$2,580.
$1,365.
Solution
Using the LIFO (Last In, First Out) inventory method, the value of the ending inventory on June 30 can be calculated as follows:
-
According to LIFO, the last items purchased are the first ones to be sold. So, we start with the last purchase made on June 28 of 150 units for $990.
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The physical count of inventory on June 30 reveals that there are 250 units on hand. This means 250 units were not sold and are still in the inventory.
-
Subtract the 150 units purchased on June 28 from the 250 units on hand. This leaves 100 units that must have come from the previous purchase on June 15.
-
The cost per unit for the June 15 purchase is 6.30 per unit.
-
Multiply the remaining 100 units by the cost per unit from the June 15 purchase: 100 units * 630.
-
Add the cost of the units from the June 28 purchase (630).
-
The total cost of the ending inventory on June 30 is 630 = $1,620.
So, the value of the ending inventory on June 30 using the LIFO method is $1,620.
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