Bulldog Appliances uses the periodic inventory system. Details regarding the inventory of appliances at August 1, 2009, purchases invoices during the year, and the inventory count at July 31, 2010, are summarized as follows:

1. Determine the cost of the inventory on July 31, 2010, by the first in, first out method.

If the inventory of a particular model comprises one entire purchase plus a portion of another purchase acquired at a different unit cost, use a separate line for each purchase.

First In, First Out Method
Model Quantity Unit Cost Total Cost
ALN3 $ $
ALN3
UGA1
UGA1
SL89
F69
H60W
H60W
J600T
J600T
ZZH0
ZZH0
Total $

2. Determine the cost of the inventory on July 31, 2010, by the last in, first out method.

If the inventory of a particular model comprises one entire purchase plus a portion of another purchase acquired at a different unit cost, use a separate line for each purchase.

Last In, First Out Method
Model Quantity Unit Cost Total Cost
ALN3 $ $
UGA1
UGA1
UGA1
SL89
SL89
F69
H60W
H60W
H60W
J600T
J600T
ZZH0
ZZH0
Total $

3. Determine the cost of the inventory on July 31, 2010, by the average cost method.

If the inventory of a particular model comprises one entire purchase plus a portion of another purchase acquired at a different unit cost, use a separate line for each purchase.

Average Cost Method
Model Quantity Unit Cost Total Cost
ALN3 $ $
UGA1
SL89
F69
H60W
J600T
ZZH0
Total $

4. Discuss which method (FIFO or LIFO) would be preferred for income tax purposes in periods of (a) rising prices and (b) declining prices.

The input in the box below will not be graded, but may be reviewed and considered by your instructor.