Assume 4 separate purchases of 100 units of the same item in order at the following prices: 100 @ $0.25 each; 100 @ $0.23 each; 100 @ $0.21 each and 100 @ $0.26 each. An ending inventory count showed 230 of the items still in stock. Under the FIFO method, cost of ending inventory is:

a. $53.90
b. $54.30
c. $59.30
d. $53.40
e. $55.00


a

Business

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