LIFO, FIFO, & Weighted Average Inventory Methods - CPA Business Environment and Concepts (BEC)

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Question

Which inventory costing method would a company that wishes to maximize profits in a period of rising prices use?

Answer

In a period of rising prices, the oldest inventory, or the inventory used in FIFO would be the least expensive. Thus, the profit margin would be the largest here.

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Question

Assuming constant inventory quantities, which of the following inventory costing methods will produce a lower inventory turnover ratio in an inflationary economy?

Answer

In a period of rising prices, the oldest inventory, or the inventory used in FIFO would be the least expensive. Thus, the profit margin would be the largest here.

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Question

During periods of inflation, a perpetual inventory system would result in the same dollar amount of ending inventory as a periodic inventory system under which of the following inventory valuation methods?

Answer

Only under FIFO would the use of a perpetual system result in the same dollar amount of ending inventory as a periodic system.

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Question

Which of the following costing methods will yield the lowest inventory value?

Answer

Variable costing typically produces the lowest inventory values since only variable costs are capitalized.

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Question

Which of the following costs is deducted from revenues of a manufacturing company in order to determine gross margin, but not deducted from revenues to determine contribution margin?

Answer

Under the absorption approach, all fixed and variable manufacturing overhead is part of cost of goods sold to determine an entity's gross margin.

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Question

The equivalent units of production method can be calculated by using either:

Answer

Using the FIFO method accounts for work to be finished and using the weighted average method blends the units.

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