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Pas 2 Inventories Ans Key
Pas 2 Inventories Ans Key
SCORING: 25 x 4 = 100/100
2. A
Solution:
Ending inventory, in units = (3,000 + 2,250 + 10,200 – 2,700 – 7,200) = 5,550
3. C Solution:
Weighted ave. unit TGAS in pesos
=
cost TGAS in units
Weighted ave. unit (58,650 + 219,300 + 46,350) = 324,300
=
cost (3,000 + 10,200 + 2,250) = 15,450
Weighted ave. unit
= 20.99
cost
5. D Solution:
Product A Product B Product C Total
Purchase price 100,000 250,000 300,000
Freight-in 12,000 30,000 36,000
Cost 112,000 280,000 336,000