Cost of goods sold and ending inventory


Problem:

Spice Co. started the year with no inventory. During the year, it purchased two identical inventory items. The inventory was purchased at different times. The first purchase cost $3,600 and the other, $4,200. One of the items was sold during the year:

Required:

Based on the infomation, how much product cost would be allocated to cost of goods sold and ending inventory on the year-end financial statements, assuming use of

A. FIFO

B. LIFO

C. Weighted average?

Note: Please provide through step by step calculations.

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Accounting Basics: Cost of goods sold and ending inventory
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