Diaz Company's first year in operation was Year 1. For Year 1, its cost of goods sold using FIFO was $240,000, and its ending inventory was $58,400. If Diaz had used the LIFO cost flow method, its ending inventory would have been $56,000. Required: a) What would the cost of goods sold have been with LIFO? b) Based on this information, was Year 1 a period of rising inventory prices or falling inventory prices?

What will be an ideal response?


a) $242,400 
b) Year 1 must have been a year of rising inventory prices because LIFO gives a lower ending inventory and higher cost of goods sold than FIFO. 

a) 
Cost of goods available for sale = $240,000 + 58,400 = $298,400 
Cost of goods sold = $298,400 ? 56,000 = $242,400

Business

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