The following facts pertain to the cost of one product carried in the merchandise inventory of the Herara Store:
| Inventory on hand, January 1 Don't use plagiarized sources. Get Your Custom Essay on the following facts pertain to the cost of one product carried in the merchandise in 610265 Get an essay WRITTEN FOR YOU, Plagiarism free, and by an EXPERT! Just from $10/Page | 200 units @ | $20 | = | $4.000 |
| Purchase March 18 | 600 units a | $24 | = | 14.400 |
| Purchase July 20 | 800 units 0 | $26 | = | 20.800 |
| Purchase, October 31 | 400 units @ | $30 | = | 12.000 |
A physical count of the inventory on December 31 reveals that 500 units are on hand. If the FIFO cost method is used, the inventory should be reported on the balance sheet at:
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