Mayhew Limited has the following inventory, purchases, and sales data for the month of March.  The physical inventory count on March 31 shows 500 units on hand.  N.B: Total Balance is in “Rwf 000” Inventory: March 1           200 units@ Rwf4.00        Rwf 800  Purchases: March 10       500 units@ Rwf4.50           2,250                     March 20        400 units@ Rwf4.75         1,900                     March 30       300 units @ Rwf5.00        1,500  Sales:        March 15        500 units                    March 25        400 units  Instructions  Under a periodic inventory system, determine the cost of inventory on hand at March 31 and the cost of goods sold for March under (1) FIFO and (2) weighted average cost. Under a perpetual inventory system, determine the cost of inventory on hand at March 31 and the cost of goods sold for March under (1) FIFO and (2) moving-average cost.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Mayhew Limited has the following inventory, purchases, and sales data for the month of March. 

The physical inventory count on March 31 shows 500 units on hand. 

N.B: Total Balance is in “Rwf 000”

Inventory: March 1           200 units@ Rwf4.00        Rwf 800 

Purchases: March 10       500 units@ Rwf4.50           2,250 

                   March 20        400 units@ Rwf4.75         1,900 

                   March 30       300 units @ Rwf5.00        1,500

 Sales:        March 15        500 units 

                  March 25        400 units 

Instructions 

  1. Under a periodic inventory system, determine the cost of inventory on hand at March 31 and the cost of goods sold for March under (1) FIFO and (2) weighted average cost.
  2. Under a perpetual inventory system, determine the cost of inventory on hand at March 31 and the cost of goods sold for March under (1) FIFO and (2) moving-average cost. 
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