ABC Company has the following data at Dec 31, 20X1: a. Goods sold in transit FOB destination, P100,000 b. Goods costing 12,000 has been received, included in the inventory and recorded by purchase, but inspection found that the goods were all defective and would be returned immediately. c. Goods purchased in transit, P34,000, FOB Shipping point d. Goods in the warehouse, per count P120,000 e. Goods in the store at selling price P72,000 (gross profit is 20% of cost) f. Good held on consignment for XYZ Store, P15,000 How much is the ending inventory at Dec 31, 20X1?     314,000 328,000 338,000 341,000

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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21.ABC Company has the following data at Dec 31, 20X1:
a. Goods sold in transit FOB destination, P100,000
b. Goods costing 12,000 has been received, included in the inventory and recorded by purchase, but inspection found that the goods were all defective and would be returned immediately.
c. Goods purchased in transit, P34,000, FOB Shipping point
d. Goods in the warehouse, per count P120,000
e. Goods in the store at selling price P72,000 (gross profit is 20% of cost)
f. Good held on consignment for XYZ Store, P15,000

How much is the ending inventory at Dec 31, 20X1?
 
 
314,000
328,000
338,000
341,000
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