Pina Colada Corp. had 150 units in beginning inventory at a total cost of $16,500. The company purchased 300 units at a total cost of $60,000. At the end of the year, Pina Colada had 85 units in ending inventory. Compute the cost of the ending inventory and the cost of goods sold under FIFO, LIFO, and average-cost. (Round average-cost per unit and final answers to 0 decimal places, e. g. 1,250.)

Total cost of goods sold(FIFO) = $59,500

Cost of ending inventory(FIFO) = $17,000

Total cost of goods sold(LIFO) = $67,150

Cost of ending inventory(LIFO) = $9,350

Total cost of goods sold(AVERAGE COST) = $62,050

Cost of ending inventory(AVERAGE COST) = $14,450

Explanation:

Given the following ;

Units in beginning inventory = 150

Total cost of beginning inventory = $16,500

Units in Purchased inventory = 300

Total cost of purchased inventory = $60,000

Units in ending inventory = 85

Therefore;

Cost per unit in beginning inventory = $16,500÷150 = $110

Cost per unit in purchased

inventory = $60,000÷300 = $200

Total unit sold = 150+300-85 = 365units

Using FIFO(First-in First-out) :

Here, price associated with first inventory is first adopted in selling until goods in the inventory is exhausted, then move on to the next inventory.

Total units sold = 365

Starting from first inventory ;

$110 × 150 = $16500

365 - 150 = 215 units

$200 × 215 = $43,000

Total cost of goods sold (FIFO) = $43,000 + $16,500 = $59,500

Cost of ending inventory (FIFO) = 85 × $200 = $17,000

Using LIFO(Last-in First-out)

Here, price associated with last inventory is first adopted in selling until goods in inventory is exhausted.

Total unit sold = 365

Starting from last inventory;

$200 × 300 = $60,000

365 - 300 = 65 units

$110 × 65 = $7150

Total cost of goods sold (LIFO) =

$60,000 + $7,150 = $67,150

Cost of ending Inventory (LIFO) =

85 × $110 = $9,350

Using average cost;

Here, Total cost of goods available for sale is divided by the total unit of goods.

Total cost of goods available for sale = $16,500 + $60,000 =$76,500

Total unit of goods = 150+300 = 450units

Average cost per unit = $76,500÷450 = $170

Total cost of goods sold = 365 × $170 = $62,050

Cost of ending inventory = 85 × $170 = $14,450

the most important factor in the

work process or industry is to retain the interest of the employee. and to

retain them, their salary or profit must be adjusted to the best value. unless

the employee does not do his job properly, employees must receive bonuses or

benefits to ensure them to stay in the company. it will actually make them stay

longer, make them feel important and reduce costs for hiring new employees.

explanation:

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