KASUS 5

JAWAB :
COST RETAIL
Beginning inventory 280.000 390.000
Purchases 1.820.000 3.000.000
Markups, Net - 110.000 (130.000-20.000)
Current Year Additions 1.820.000 2.890.000
Goods Available For Sale 2.100.000 3.280.000 (Begin Inv + Curr Year Add)
Markdown, net - 40.000 (47.000-7.000)
Sales - 3.150.000
Ending Inventory At Retail 90.000

 Cost Percentage:
= Good Available for Sale Cost / Retail X 100%
= (2.100.000 / 3.280.000) x 100%
= 64%

 Ending Inventory At Cost

= 90.000 x 64%
= 57.600