Inventories

Moath Company reports the following for the month of June.

Instructions

  1. Compute the cost of ending inventory and the cost of goods sold under (1) FIFO and (2) LIFO.
  2. Which costing method gives the higher ending inventory?. Why?
  3. Which method results in the higher cost of goods sold?. Why?

Solution

a.
Moath Company
FIFO Method
 
Moath Company
LIFO Method
 
b.
FIFO Method

Because this method produce higher Ending Inventory ($700>$500)

c.
LIFO Method

Because this method produce higher cost of goods sold ($5,000>$4,800)

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