题目内容

TheBiosCompanypurchasedinventoryfor$75,000.Italsopaidfreight-inof$750,salestaxof$3,750andinsurancewhiletheinventorywasintransitof$210.Thecostoftheinventoryis:

A. $75,000.
B. $75,750.
C. $78,750.
D. $79,710.

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Acompanyhasabeginninginventoryof$40,000andpurchasesduringtheyearof$110,000.Thebeginninginventoryconsistedof3,000unitsand7,000unitswerepurchasedduringtheyear.Theaveragecostperunitis:

A. $11.00.
B. $13.33.
C. $15.00.
D. $15.71.

Acompanyhasabeginninginventoryof$40,000andpurchasesduringtheyearof$110,000.Thebeginninginventoryconsistedof3,000unitsand7,000unitswerepurchasedduringtheyear.3,480unitsremaininendinginventory.Thevalueoftheendinginventoryusingtheaverage-costmethodwillbe:

A. $38,280.
B. $46,389.
C. $52,200.
D. $97,800.

Toyland's inventory records show the following data at January 31:Beginning inventory Jan. 1 is 250 units at $8 per unitJan. 10 purchase 300 units at $10 per unitJan. 22 purchase 110 units at $11 per unitAt January 31, 210 units are still on hand. What is the value of the ending inventory at January 31 if Toyland uses the FIFO method?

A. $1,680
B. $2,500
C. $2,210
D. $3,000

Toyland's inventory records show the following data at January 31:Beginning inventory Jan. 1 is 250 units at $8 per unitJan. 10 purchase300 units at $10 per unitJan. 22 purchase110 units at $11 per unitAt January 31, 210 units are still on hand. What is the value of the ending inventory at January 31 if Toyland uses the LIFO method?

A. $1,680
B. $2,500
C. $2,210
D. $3,000