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savage distribution markets cds of the performing artist little sister at the beginn 533839

Savage Distribution markets CDs of the performing artist Little Sister. At the beginning of October, Savage had in beginning inventory 1,200 Sister”s CDs with a unit cost of $5. During October, Savage made the following purchases of Sister”s CDs.

Oct. 3

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4,000 @ $6

Oct. 19

2,500 @ $8

Oct. 9

3,000 @ $7

Oct. 25

2,000 @ $9

During October 9,400 units were sold. Savage uses a periodic inventory system.

Instructions

(a) Determine the cost of goods available for sale.

(b) Determine (1) the ending inventory and (2) the cost of goods sold under each of the assumed cost flow methods (FIFO, LIFO, and average-cost). Prove the accuracy of the cost of goods sold under the FIFO and LIFO methods. (Round cost per unit to three decimal places.)

(c) Which cost flow method results in (1) the highest inventory amount for the balance sheet and (2) the highest cost of goods sold for the income statement?

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