A company has beginning inventory of 36 units at a cost of $13.00 each on October 1. On October 5, it purchases 24 units at $14.00 per unit. On October 12 it purchases 34 units at $15.00 per unit. On October 15, it sells 72 units. Using the FIFO periodic inventory method, what is the value of the inventory at October 15 after the sale?.

FIFO ending inventory = 22 units at $ 15= $ 330

Explanation:

FIFO means first in first  out. The units sold will have to be from the units first purchased.So the FIFO  ending inventory will have units from the last purchases.

Date         Units         Unit Cost          Total

1 Oct         36              $ 13.00           $ 468

5 Oct        24               $ 14.00            $ 336

12 Oct        34              $ 15.00           $ 510

15 Oct       72 units  Sold

Ending Inventory = Total Units  Less Sales = 94 - 72= 22 units

FIFO ending inventory = 22 units at $ 15= $ 330

the answer is i don't know

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