
Concept explainers
To calculate: The cost of goods sold by use of the specific identification inventory method. Iroquois unit cost
Beginning inventory on 1 April is as follows
Iroquois |
1 Canoes |
2 Kits |
Chippewa |
2 Canoes |
2 Kits |
Winnebago |
0 Canoes |
3 Kits |
Paddles |
6 Medium |
6 Large |
Ending inventory on June 30 is as follows
Iroquois |
2 Canoes |
1 Kits |
Chippewa |
0 Canoes |
1 Kits |
Winnebago |
2 Canoes |
1 Kits |
Paddles |
6 Medium |
4 Large |
Summary of inventory purchases during April-June is shown below
Date of Purchase |
Unit |
Item |
Cost Per unit |
April 5 |
3 |
Iroquois Canoe |
|
3 |
Chippewa Canoe |
||
3 |
Winnebago Canoe |
||
May 1 |
3 |
Iroquois Kit |
|
2 |
Chippewa Kit |
||
1 |
Winnebago Kit |
||
8 |
Paddle Medium |
||
June 10 |
6 |
Paddle Large |
|
2 |
Chippewa Kit |
||
1 |
Winnebago Kit |

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