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Da = new fifo lifo
1.
LIFO Costing Model LIFO
Costing Model Units 2007 Cost Beginning Inventory 15,000 900 13,500,000 Purchases,Q1 10,000 1,000 10,000,000 Purchases,Q2 10,000 1,100 11,000,000 Purchases,Q3 10,000 1,200 12,000,000 Purchases,Q4 10,000 1,300 13,000,000 Available for Sales 55,000 59,500,000 Less Sale 40,000 46,000,000 Ending Inventory 15,000 $13,500,000 FIFO Costing Model Units 2008 Cost Beginning Inventory 15,000 900 13,500,000 Purchases,Q1 10,000 1,400 14,000,000 Purchases,Q2 10,000 1,500 15,000,000 Purchases,Q3 10,000 1,600 16,000,000 Purchases,Q4 10,000 1,700 17,000,000 Available for Sales 55,000 75,500,000 Less Sale 40,000 50,500,000 Ending Inventory 15,000 $25,000,000 Income Statement 2007 - LIFO 2008 - FIFO 2008 - LIFO 2009 - FIFO Sales $67,000,000 $70,350,000 $70,350,000 $73,867,500 Cost of Goods Sold $46,000,000 $50,500,000 $62,000,000 $72,000,000 Gross Margin $21,000,000 $19,850,000 $8,350,000 $1,867,500 Selling and admin exp. $10,000,000 $10,000,000 $10,000,000 $10,000,000 Income before taxes $11,000,000 $9,850,000 -$1,650,000 -$8,132,500 Income tax(35%) $3,850,000 $3,447,500 $0 $0 Net Income $7,150,000 $6,402,500 -$1,650,000 -$8,132,500 Profitabilty Margin 10.67 9.10 (2.35) (11.01) Income Statement 2007 - LIFO 2008 - FIFO 2009 - FIFO 2009 - FIFO** Sales $67,000,000 $70,350,000 $73,867,500 $73,867,500 Cost of Goods Sold $46,000,000 $50,500,000 $72,000,000 $63,750,000 Gross Margin $21,000,000 $19,850,000 $1,867,500 $10,117,500 Selling and admin exp. $10,000,000 $10,000,000 $10,000,000 $10,000,000 Income before taxes $11,000,000 $9,850,000 -$8,132,500 $117,500 Income tax(35%) $3,850,000 $3,447,500 $0 $41,125
2.
Net Income
$7,150,000 $6,402,500 -$8,132,500 $76,375 Profitabilty Margin 10.67 9.10 (11.01) 0.10
3.
ASSUMPTIONS
Units 2008 Cost 15,000 900 13,500,000 10,000 1,400 14,000,000 10,000 1,500 15,000,000 10,000 1,600 16,000,000 10,000 1,700 17,000,000 55,000 75,500,000 40,000 62,000,000 15,000 $13,500,000 FIFO Costing Model Units 2009 Cost 5,000 1,600 8,000,000 10,000 1,700 17,000,000 10,000 1,800 18,000,000 10,000 1,900 19,000,000 10,000 2,000 20,000,000 10,000 2,100 21,000,000 55,000 103,000,000 40,000 72,000,000 15,000 $31,000,000 2009 - FIFO** 2009 LIFO $73,867,500 $73,867,500 $63,750,000 $78,000,000 15 $10,117,500 -$4,132,500 $10,000,000 $10,000,000 10 $117,500 -$14,132,500 $41,125 $0 5 $76,375 -$14,132,500 0 0.10 (19.13) -5 -10 -15
4.
5.
Sales Price
Increment 5.00 Income Tax 35% Selling and Adminstrativ e Increase 30% Units 2009 Cost 15,000 900 13,500,000 10,000 1,800 18,000,000 10,000 1,900 19,000,000 10,000 2,000 20,000,000 10,000 2,100 21,000,000 55,000 91,500,000 40,000 78,000,000 15,000 $13,500,000 FIFO Costing Model Decreasing Costs Units 2009 Cost 5,000 1,600 8,000,000 10,000 1,700 17,000,000 10,000 1,550 15,500,000 10,000 1,550 15,500,000 10,000 1,550 15,500,000 10,000 1,550 15,500,000 55,000 87,000,000 40,000 63,750,000 15,000 $23,250,000 Profitability Margin 2007 LIFO 2008 FIFO 2009 FIFO
6.
7.
2009 FIFO
8.
FIFO Costing Model
LIFO FIFO FIFO Units 2007 Cost Units 2008 Cost Units 2009 Beginning Inventory 15,000 900 13,500,000 15,000 900 13,500,000 5,000 1,600 10,000 1,700 Purchases,Q1 10,000 1,000 10,000,000 10,000 1,400 14,000,000 10,000 1,800 Purchases,Q2 10,000 1,100 11,000,000 10,000 1,500 15,000,000 10,000 1,900 Purchases,Q3 10,000 1,200 12,000,000 10,000 1,600 16,000,000 10,000 2,000 Purchases,Q4 10,000 1,300 13,000,000 10,000 1,700 17,000,000 10,000 2,100 Available for Sales 55,000 59,500,000 55,000 75,500,000 55,000 Less Sale 40,000 46,000,000 40,000 50,500,000 40,000 Ending Inventory 15,000 $13,500,000 15,000 $25,000,000 15,000 Units 2009 Cost 5,000 1,600 8,000,000 10,000 1,700 17,000,000 10,000 1,550 15,500,000 10,000 1,550 15,500,000 10,000 1,550 15,500,000 10,000 1,550 15,500,000 55,000 87,000,000 40,000 63,750,000 15,000 $23,250,000
9.
FIFO
FIFO ** Cost Units 2009 Cost 8,000,000 5,000 1,600 8,000,000 17,000,000 10,000 1,700 17,000,000 18,000,000 10,000 1,550 15,500,000 19,000,000 10,000 1,550 15,500,000 20,000,000 10,000 1,550 15,500,000 21,000,000 10,000 1,550 15,500,000 103,000,000 55,000 87,000,000 72,000,000 40,000 63,750,000 $31,000,000 15,000 $23,250,000