# Inventory at Dunne Co. Assignment

The beginning inventory at Dunne Co. and data on purchases and sales for a three-month period are as follows: Number Total Per Unit of Units Transaction Date \$375 \$29,250 78 Inventory Apr. 3 70,200 450 156 Purchase 8 131,250 1,250 105 Sale 11 82,500 1,250 66 30 Sale 65,000 500 130 Purchase May 8 97,500 1,250 78 10 Sale 48,750 1,250 39 Sale 19 71,500 130 550 28 Purchase 102,570 78 1,315 June 5 Sale 1,315 136,760 Sale 104 16 600 140,400 234 21 Purchase 153,855 117 1,315 28 Sale

Required: 1. Record the inventory, purchases, and cost of goods sold data in a perpetual inventory record similar to the one illustrated in Exhibit 3, using the last-in, first-out method. Under LIFO, if units are in inventory at two different costs, enter the units with the HIGHER unit cost first in the Cost of Goods Sold Unit Cost column and LOWER unit cost first in the Inventory Unit Cost column. JUTTE 2. Determine the total sales, the total cost of goods sold, and the gross profit from sales for the period. Total sales Total cost of goods sold Gross profit from sales 3. Determine the ending inventory cost as of June 30. .

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