(FIFO, LIFO, Average Cost Inventory) Esplanade Company was formed on December 1, 2011. The following information is available from Esplanade’s inventory records for Product BAP.

 

Units

Unit Cost

January 1, 2012 (beginning inventory)

600

$8.00

Purchases:

   

5 Jan 12

1,100

9

25 Jan 12

1,300

10

16 Feb 12

800

11

26 Mar 12

600

12

A physical inventory on March 31, 2012, shows 1,500 units on hand.

Instructions

Prepare schedules to compute the ending inventory at March 31, 2012, under each of the following inventory methods.

(a) FIFO.

(b) LIFO.

(c) Weighted average.