How to calculate the sales revenue?

Using FIFO, calculate (a) ending inventory, (b) cost of goods sold, (c) sales revenue, and (d) gross profit.?

  • During 2012, TRC Corporation has the following inventory transactions. Date Number of Units Jan. 1 Beginning Inventory 36 Apr. 7 Purchase 127 Jul. 16 Purchase 194 Oct. 6 Purchase 99 456 total number of units sold Unit cost 31 35 37 39 Total Cost 1,116 4,445 7,178 3,861 16,600 total number of total cost For the entire year, the company sells 392 units of inventory for $53 each.

  • Answer:

    Under FIFO Cost of sales: (36 x $31) + (127 x $35) + (194 x $37) + (37 x $39) Ending inventory: (62 x $39)

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