Determine the cost assigned to ending inventory and to cost of goods sold using specific identification. For specific identification, ending inventory consists of 200 units, where 180 are from the January 30 purchase, 5 are from the January 20 purchase, and 15 are from beginning inventory.

Answers

Answer 1

Complete Question:

Required information [The following information applies to the questions displayed below.] Laker Company reported the following January purchases and sales data for its only product.

Date   Activities                   Units Acquired at Cost     Units sold at Retail

Jan. 1 Beginning inventory  140 units $6.00-$ 840

Jan. 10 Sales                                                                    100 units at $15

Jan. 20 Purchase                 60 units $5.00     300

Jan. 25 Sales                                                                   80 units at $

Totals                                  380                    $1,950     180 units

Required The Company uses a periodic inventory system.  Determine the cost assigned to ending inventory and to cost of goods sold using specific identification. For specific identification, ending inventory consists of 200 units, where 180 are from the January 30 purchase, 5 are from the January 20 purchase, and 15 are from beginning inventory.

Answer:

Cost of goods sold = $1,025

Ending inventory = $925

Explanation:

a) Data and Calculations:

Units of goods available for sale for the period = 380

Units of goods sold during the period =                180

Units of goods in ending inventory =                   200 (380 - 180)

b) Cost of goods sold = Cost of goods available for sale minus ending inventory

= $1,950 - $925

= $1,025

c) Ending Inventory:

180 are from the January 30 purchase at $4.50 = $810

  5 are from the January 20 purchase at $5.00 =  $25

15 are from beginning inventory at $6.00 =           $90

200 units Total cost of ending inventory =           $925

d) The cost of goods available for sale consists of the cost of goods sold and the cost of ending inventory.  The cost of goods sold under the periodic inventory system is derived by first calculating the cost of ending inventory, which has specific identification.  Then this ending inventory cost is deducted from the cost of goods available for sale for the period.


Related Questions

The hallways of a university are lit by 40 fluorescent lights, each containing two lamps rated at 60 W each. The lights are on all day and night during the year, but the building is only used from 7 a.m. to 7 p.m. 5 days per week during the year. If the price of electricity is 7 cents/kWh, estimate the amount of energy and money that could be saved by installing two motion sensors that turn off the lights when the building is not being used. Then, estimate the simple payback and the payback with a 6% effective interest rate if the price of a sensor is $50 and the cost of installation is $40.

Answers

Answer:

simple payback period = 1.9 years

discounted payback period = 2.08 years

Explanation:

the total cost of electricity per year = [(2 x 60 x 40 x 24 x 365) / 1,000] x $0.07 = $2,943.36

consumption for the actual time needed, assuming that the university is open all year long = [(2 x 60 x 40 x 12 x 5 x 52) / 1,000] x $0.07 = $1,048.32

savings resulting from installing motion sensors = $2,943.36 - $1,048.32 = $1,895.04

cost of installing the 40 sensors = ($50 + $40) x 40 sensors = $3,600

simple payback period = $3,600 / $1,895.04 = 1.9 years

discounted cash flows:

$1,895.04 / 1.06 = $1,787.77

$1,895.04 / 1.06² = $1,686.58

$1,895.04 / 1.06³ = $1,591.11

discounted payback period = 2 years + $125.65/$1,591.11 = 2.08 years

PLEASE HELP!

Erin borrowed $5,940 at 5.75% for 2 years 3 months. How much did she have to pay back in
total at the end of the 2 years 3 months?

Answers

She have to pay back 6973$

Why do you think Walmart has had difficulty succeeding in foreign markets, especially in emerging markets like Brazil, India and South Korea

Answers

Answer is given below :

Explanation:

Walmart's struggle in foreign markets such as Brazil and South Korea, Germany, adhering to its principle of success in its home United States, and not knowing how to apply and compete in other cultures and other countries. The witch affected him in many ways. It was shown when Walmart opened its stores in Germany that it tried to apply its principle and its Walmart culture to the US, so they tried to impose Walmart's corporate culture on non - US employees who laughed, but commented that some men would manipulate shoppers for Germans. It was strange that the staff chanted Wal-Mart in the morning because they did not behave like that according to proper German culture. Or, for example, it never established comfortable relations with its German trade unions, and in Germany, they did not understand that companies and unions were closely related. They did not use local management. The company initially set up German authorities to make sure that when the Germans wanted to buy meat from the butcher they tried to sell the packaged meat. In Korea, Wal-Mart stores initially had taller racks than local rivals, forcing shoppers to use ladders or stretchers for items on high shelves. Wal-Mart's expiration closed shopkeepers who used roofs with exposed pipes for decorative ceilings in other stores. Everything from Wal-Mart to the shoe-to-food product line does not conform to the shopping habits of most non-American shoppers. Instead of shopping once a week at Walmart, he prefers to take a daily walk to local stores that specialize in grocery, pharmaceutical or home appliances.

What is the most likely explanation for a 20.0% return on a stock with a beta of 1.0 in a month when the market returned 10.0%

Answers

Answer:

favorable firm- specific news are reported

Explanation:

The following information is given

Return on the stock is 20%

Beta is 1%

And, the market return is 10%

Based on the above information

All the above represent the positive percentage so this represent that the firm is favorable so for this the particular news would be recorded

hence, the same is relevant

Luther Corporation Consolidated Balance Sheet December 31, 2009 and 2008 (in $ millions) Assets 2009 2008 Liabilities and Stockholders' Equity 2009 2008 Current Assets Current Liabilities Cash 63.6 58.5 Accounts payable 87.6 73.5 Accounts receivable 55.5 39.6 Notes payable/ short-term debt 10.5 9.6 Inventories 45.9 42.9 Current maturities of long-term debt 39.9 36.9 Other current assets 6.0 3.0 Other current liabilities 6.0 12.0 Total current assets 171.0 144.0 Total current liabilities 144.0 132.0 Long-Term Assets Long-Term Liabilities Land 66.6 62.1 Long-term debt 239.7 168.9 Buildings 109.5 91.5 Capital lease obligations --- --- Equipment 119.1 99.6 Total Debt 239.7 168.9 Less accumulated depreciation (56.1) (52.5) Deferred taxes 22.8 22.2 Net property, plant, and equipment 239.1 200.7 Other long-term liabilities --- --- Goodwill 60.0 -- Total long-term liabilities 262.5 191.1 Other long-term assets 63.0 42.0 Total liabilities 406.5 323.1 Total long-term assets 362.1 242.7 Stockholders' Equity 126.6 63.6 Total Assets 533.1 386.7 Total liabilities and Stockholders' Equity 533.1 386.7 What is Luther's net working capital in 2008

Answers

Answer:

27.0 million

Explanation:

Net Working Capital is the difference between the company`s short term assets or current assets and its short term obligations or current liabilities

              Net Working Capital = Current Assets - Current Liabilities

where,

For 2008, Luther Corporation

Current Assets = $171.0 million

Current Liabilities = $144.0 million

therefore,

Net Working Capital = $171.0 million - $144.0 million

                                  = 27.0 million

Conclusion :

Luther's net working capital in 2008 is 27.0 million

6. Say whether the following words are (just) vague, (just) ambiguous, both vague and ambiguous, or neither. Briefly justify your answer. (a) Middle class (b) Odd number (c) Gold (d) Bank (e) Opportunity (f) Jaguar (g) Credit a. Middle class: b. Odd number: c. Gold: d. Bank e. Opportunity f. Jaguar g. Credit

Answers

Answer:

When something is vague, it is not being specific but when something is ambiguous, it has multiple meanings and so can be open to interpretation.

a. Middle class ⇒ Both VAGUE and AMBIGUOUS

Middle class is non specific because it is used as a blanket term for people or things not in either first or lower class. It also has multiple meanings.

b. Odd number ⇒ NEITHER

c. Gold ⇒ AMBIGUOUS

Gold has several meanings such as being a mineral, medium of exchange or even a color.

d. Bank ⇒ AMBIGUOUS

Bank also has different meanings. It could be a financial institution, land next to water or even a repository for blood.

e. Opportunity ⇒ VAGUE

Opportunity is vague unless the opportunity is described.

f. Jaguar ⇒ AMBIGUOUS

Jaguar has multiple means. It could be a animal or it could be a car.

g. Credit ⇒ AMBIGUOUS

Credit has several meaning as well. It could refer to loans, financial entry, increase in bank account etc.

When Tyree Elliott was hired as a public relations advisor to the CEO of a Fortune 500 company, he welcomed the help he received from Rae Rogers, a senior manager. Rogers was able to show Elliott the places where trouble was likely to occur, the likes and dislikes of the CEO, and how to do the best job possible. Which of the following statements describes what was going on in this situation?

a. Elliott was given no training at all.
b. Elliott was assuming the role of an apprentice.
c. Rogers was using off-the-job training techniques.
d. Rogers was assuming the role of a mentor.

Answers

Answer:

d. Rogers was assuming the role of a mentor.

Explanation:

Remember, the term mentor is usually assigned to someone who is more experienced, and who provides valuable and trusted advice to someone with lesser experience.

Based on this description, and the fact that we are told that "Rogers was able to show Elliott the places where trouble was likely to occur," makes Roger fit the role of a mentor.

Suppose that the U.S. government decides to charge beer producers a tax. Before the tax, 10 million cases of beer were sold every month at a price of $4 per case. After the tax, 3 million cases of beer are sold every month; consumers pay $7 per case, and producers receive $2 per case (after paying the tax). The amount of the tax on a case of beer is $________ per case.

Answers

Answer:

$5 per case

Explanation:

Calculation for what The amount of the tax on a case of beer is $ per case.

Using this formula

Tax = Price Consumers Pay−Price Producers Receive

Let plug in the formula

Tax= $7 per case−$2per case

Tax=$5 per case

Therefore The amount of the tax on a case of beer is $5 per case

Use the following data of ​Sales, Inc.: Unit Total Units Units Cost Cost Sold Beginning inventory 16 $3 $48 Purchase on Apr 25 30 8 240 Purchase on Nov 16 12 9 108 Sales 45 ? ? Sales uses a FIFO inventory system. Cost of goods sold for the period is

Answers

Answer:

$280

Explanation:

FIFO stands for First in First Out. FIFO method assumes that the first goods received will be the first goods sold. Therefore, Costs of Goods Sold will be valued at the earlier prices.

Calculation of the Cost of Goods Sold will be as follows :

Step 1

Establish first the units sold

Units Sold = 45

Step 2

Then Calculate the cost of those units keeping in mind to start with the earlier units

Cost of Goods Sold = 16 × $3 + 29 × $8

                                 = $280

True or False: Expansionary fiscal policy is more likely to lead to a short-run increase in investment when the investment accelerator is large than when it is small. True False When the interest rate sensitivity of investment is large, expansionary fiscal policy is likely to lead to a short-run increase in investment than when the interest rate sensitivity of investment is small.

Answers

True please give me brainless

Backflush costing is a costing method that: Charges current production costs directly to finished goods inventory. Charges current production cost directly to work-in-process inventory. Charges current production costs using actual costs incurred.

Answers

Answer:

Charges current production cost directly to work-in-process inventory

Explanation:

The blackflush costing is the costing method in which the present cost of production would be charged to the work in process inventory in a direct way

Therefore as per the given situation the second option is correct

ANd, the rest of the options are wrong as it does not meet the criteria

So the second option would be taken into consideration

The journal entry to record the use of utilities in a factory could include which two of the following: (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.) check all that apply Debit to Factory Overheadunanswered Credit to Factory Overheadunanswered Debit to Factory Utilities Payableunanswered Credit to Factory Utilities Payableunanswered Credit to Raw Materialsunanswered Credit to Factory Wages Payable

Answers

Answer:

Debit to Factory Overhead

Credit to Factory Wages Payable

Explanation:

The journal entry to record the use of utilities in a factory is shown below:

Factory overhead Dr XXXXX

      To Factory utilities payable XXXXX

(Being the usage of the utilities is recorded)

Here the factory overhead is debited as it increased the expenses and credited the factory utilities payable as it also increased the liabilities

When the sales of certain brand of diet soda slowed, a national grocery retailer decided to drop the price of that product, which resulted in a large increase in sales of the soda . This sales increase is a type of ?? Feedback

Answers

Answer: Feedback

Explanation:

The information illustrated in the question regarding the increase in sales is referred to as feedback.

The drop in the price of the product due to the reduction in sales which subsequently resulted in the increase in the sales shows that the feedback was an effective one.

The 2014 balance sheet of Jordan’s Golf Shop, Inc., showed long-term debt of $2.7 million, and the 2015 balance sheet showed long-term debt of $2.95 million. The 2015 income statement showed an interest expense of $140,000. The 2014 balance sheet showed $460,000 in the common stock account and $3.2 million in the additional paid-in surplus account. The 2015 balance sheet showed $500,000 and $3.5 million in the same two accounts, respectively. The company paid out $500,000 in cash dividends during 2015. Suppose you also know that the firm’s net capital spending for 2015 was $1,320,000, and that the firm reduced its net working capital investment by $59,000. What was the firm’s 2015 operating cash flow, or OCF

Answers

Answer:

$1,311,000

Explanation:

The computation of the operating cash flow is shown below:

As we know that

Operating cash flow = Cash flow from assets + capital spending - change in net working capital

where,

Cashflow from Assets = Cashflow to Creditors + Cashflow to Stakeholders

Cashflow to Creditors = Interest paid - Change in long term debt

=  $140,000 - ($2,950,000 - $2,700,000)

=  -$110,000

Now  

Cashflow to Stakeholders

= Dividends paid - New issuance of the equity

= $500,000 - (($500,000 + $3,500,000) - ($460,000 + $3,200,000))

= $160,000

So,  

Cashflow from Assets is

= -$110,000 + $160,000

= $50,000

Now  

Operating cashflow is

= $50,000 + $1,320,000 + (-$59,000)

= $1,311,000

Brenda wants to find the amount of dividend pald to the shareholders by JSL Inc. In which statement will JSL Inc. specifically show the dividends
pald to shareholders?
OA
trial balance
OB. balance sheet
Ос.
Income statement
OD
statement of retained earnings
ОЕ
cash flow statements

Answers

Answer:

statement of retained earnings

Explanation:

Retained earnings are the profits that a business opts not to distribute to shareholders. They are part of the shareholder's equity.  

The statement of retained earnings shows the balance of retained earnings at the end of a period. Retained earnings are increased by profits and decreased by dividends paid. Preparing the statement of retained earnings involves adding net income to beginning retained earnings.

Dividends paid are subtracted from that total.

Therefore, the dividend paid out will feature in the statement of retained earnings.

How much would $20,000 due in 50 years be worth today if the discount rate were 7.5%? a. $537.78 b. $451.74 c. $656.09 d. $661.47 e. $618.45

Answers

Answer:

PV= $537.78

Explanation:

Giving the following information:

Future Value (FV)= $20,000

Number of periods (n)= 50 years

Discount rate (i)= 7.5% = 0.075

To calculate the present value, we need to use the following formula:

PV= FV / (1+i)^n

PV= 20,000 / (1.075^50)

PV= $537.78

Determine where each piece of information is located on a check.


signature line

date

routing number

account number

personal information

check number

memo line

Answers

Example of a check. Look at the image I attached.

Id.k the labels for em :/

Answers

Answer:

Sole property ship- one owner

Partnership-multiple owners.

Explanation:

Acellus
What is the rate of return when 35 shares of Stock
A, purchased for $20/share, are sold for $815? The
commission on the sale is $6.
Rate of Return = [?] %
Give your answer as a percent rounded to the
nearest tenth
Enter

Answers

Answer:

8.00

Explanation:

g The difference between a three-digit North American Industry Classification System (NAICS) industry and a six-digit NAICS industry is that:

Answers

Answer:

A 3 digit code by NAICS represents the subsector of the type of business in America while a six digit code represents country level national industries.

Explanation:

The NAICS stands for North American Industry Classification. It is a standard used by the various federal statistical agencies to classify business for collecting, analyzing as well as publishing the statistical data which is related to the business economy of the US.

In the code of NAICS, a three digit industry is considered as a sub-industry of the two digit industry. Each of 3 digit code business are further divided into 4,5 or 6 digit code industries.

The six digit code used by NAICS is given to the national industries. It permits the firms to find the codes of their present customers and also helps them to find the code lists for the similar firms.

INCOME STATEMENT Patterson Brothers recently reported an EBITDA of $7.5 million andnet income of $2.1 million. It had $2.0 million of interest expense, and its corporate tax ratewas 30%. What was its charge for depreciation and amortization

Answers

Answer:

$ 1.75 million

Explanation:

EBITDA stands for Earnings  Before Interest, Tax, Depreciation and Amortization. Net Income is Earnings after Interest, Tax, Depreciation and Amortization.

So to find charge for depreciation and amortization we need to reconcile the EBITDA to the Net Income and find the missing figures,

Reconciliation of EBITDA to the Net Income

EBITDA                                                                                $7.5 million

Less Net income                                                               ($2.1 million)

Interest, Tax, Depreciation and Amortization                  $5.4 million

Less Interest expense                                                      ($2.0 million)

Less Corporate tax ($7.5 million - $2.0 million) × 30%  ($1.65 million)

Charge for depreciation and amortization                      $ 1.75 million

If a firm experiences learning by doing, what is likely to happen to the long-run average total cost curve

Answers

Answer:

the long-run average total cost curve will fall as time goes by

Explanation:

In this scenario, the long-run average total cost curve will fall as time goes by. That is because the longer the employees work at the firm the more efficient they will become at their job. As efficiency rises so does production output while at the same time decreasing costs because more employees are able to produce more with less material and less time. This, therefore, causes a downward slope on the total cost curve causing a fall.

If inflation is 6%, what real rate of return is earned by an investor in a bond that was purchased for $1,000, has an annual coupon of 8%, and was sold at the end of the year for $960

Answers

Answer:

−1.89%

Explanation:

Calculation for what real rate of return is earned by an investor

First step is to calculate the Nominal return

Nominal return = [$960 + (0.08 × $1,000) − $1,000] / $1,000

Nominal return = [$960 + $80 − $1,000] / $1,000

Nominal return = $40/ $1,000

Nominal return= 0.04

Now let calculate the real rate of return

Real rate of return = 1.04 / 1.06 − 1

Real rate of return= −0.0189*100

Real rate of return= −1.89%

Therefore the real rate of return is earned is = −1.89%

g What will be the effect on short-run price, quantity, and profit if a technological development reduces marginal costs in a competitive market

Answers

Answer:

If a technological development reduces marginal costs in a competitive market, the aggregate supply curve of the market, which is the sum of the individual firm's supply curves, will shift to the right, because technological developments reduce production costs, which allows firms to increase output.

Prices will also fall to the point that firms will make exactly zero economic profit, something that will benefit consumers, and that is one of the key characteristics of perfectly competitive markets.

When you expect a reader of your message to be uninterested, unwilling, displeased, or hostile, you should a. put the bad news first. b. begin with the main idea. c. explain all background information first. d. send the message via e-mail, text message, or IM.

Answers

Answer:

c. explain all background information first.

Explanation:

In the case when the reader of your message is not interested, non-willing, hostile so you should explain the information first that should be background one so that he or she show some interest on your message and act accordingly

Therefore as per the given scenario the option c is right

And, the rest of the options are incorrect

McAlister Company is operating at capacity and desires to add a new service to its rapidly expanding business. The service should be added as long as service revenues exceed: the sum of variable costs and any related opportunity costs. variable costs. the sum of variable costs, fixed costs, and any related opportunity costs. the sum of variable costs and fixed costs. fixed costs.

Answers

Answer:

the sum of variable costs and any related opportunity costs

Explanation:

They can add this new service given that this condition is met. As long as service revenue is greater than the sum of variable cost and any related opportunity cost. This is because it covers variable expenses.

If the situation is that a new service/division has been added, then the deciding factor would be if the new product or this division can cover for the various variable expenses that was incurred.

Write a letter to the current Unites States President, and put forth arguments regarding why you support or are against an increase in minimum wage. In your letter, discuss whether managers should be given a higher minimum wage or be paid overtime. Address what the minimum weekly salary should be for bona fide executives, administrators, or professionals.

Answers

Answer:

Dear U.S. president

As an economist, I personally agree with raising the minimum wage, 7 dollars an hour is very low, and does not reflect gains in worker's productivity.

However, raising it to 15 dollars an hour could be too high, since it would be higher than the minimum wage of the state of California, which is currently 14 dollars an hour, and California is one of the states with the highest cost of living.

For this reason, I propose raising the minimum wage to 10 dollars an hour, a moderate solution. This is a level that reflects workers' productivity better, at the time that protects many sectors of the economy from having to lay off workers due to a hike in labor costs.

Sincerely, random economist.

what is the book value of muffin's masonry's assets today and the market value of these assets

Answers

Answer:

13

Explanation:

Yellow Inc. reports year-end credit sales in the amount of $209,000 and accounts receivable of $163,000. The company uses the balance sheet method to report bad debt estimation. The estimation percentage is 2.9%. What is the estimated balance uncollectible using the balance sheet method

Answers

Answer:

The estimated balance uncollectible using the balance sheet method is $4,727.

Explanation:

In the balance sheet method, the Estimated balance uncollectible is calculated using the percentage of the closing accounts receivables. As account receivables are reported in the balance sheet of the company.

In the income statement method, the Estimated balance uncollectible is calculated using the percentage of sales value because the sale is reported in the income statement.

Estimated balance uncollectible = Accounts receivable x estimation percentage

Estimation percentage = 2.9%

Accounts receivable = $163,000

Placing values in the formula

Estimated balance uncollectible = $163,000 x 2.9%

Estimated balance uncollectible = $4,727

Suppose Kim purchases a new personal computer produced in China for $ 2,800. What is the effect on the components of GDP and GDP as a whole

Answers

Answer and Explanation:

The effects are as follows:

Consumption would rise by 2,800

In the investment there is no change i.e. zero

In the government expenditure also, there is no change i.e. zero

Net exports would be reduced by $2,800 i.e. (exports - imports) so here the export is $0 and the import is $2,800

So the change in GDP would be zero as

= Increase in consumption - decrease in net exports

= $2,800 - $2,800

= $0

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