When inventory costs are declining, which of the following inventory costing method will result in the lowest ending merchandise inventory?

A) first-in, first-out
B) last-in, first-out
C) weighted-average
D) specific identification


A) first-in, first-out

Business

You might also like to view...

In 2012, Blanton Company bought equipment with a cost of $160,000, an estimated residual value of $40,000, and an estimated life of 15 years. It was depreciated by the straight-line method for 4 years. Due to obsolescence, it was determined at the beginning of 2016 that the useful life should be shortened by 3 years and the residual value changed to zero. The depreciation expense for 2016 is

a. $11,636 b. $16,000 c. $11,000 d. $8,000

Business

A retail firm would normally use an inventory account titled

A) finished goods inventory B) merchandise inventory C) goods in process inventory D) raw materials inventory

Business

Which of the following is linked to what people think about at work that dissatisfies them (e.g., supervision, pay, company policies, and the working conditions)?

A. need for power B. safety C. hygienes D. motivators

Business

The cash ratio:

a. is cash equivalents plus marketable securities divided by current liabilities. b. compares cash to accounts payable. c. is not useful as a measure of short-term liquidity. d. is not recommended for use with speculative companies.

Business