Chapter 9 答案

Chapter 9 答案
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Chapter 9 EXERCISE 9-2 (10– 15 minutes)

Item

Net

Realizable

Value

(Ceiling)

Net

Realizable

Value Less

Normal

Profit

(Floor) Replacement

Cost

Designated

Market Cost LCM

D $90* $70** $120 $90 $75 $75

E 80 60 72 72 80 72

F 65 45 70 65 80 65

G 65 45 30 45 80 45

H 80 60 70 70 50 50

I 60 40 30 40 36 36 *Estimated selling price – Estimated selling expense = $120 – $30 = $90.

**Net realizable value – Normal profit margin = $90 – $20 = $70.

EXERCISE 9-3 (15– 20 minutes)

Item No. Cost

per

Unit

Replaceme

nt Cost

Net

Realizabl

e Value

Net Real.

Value

Less

Normal

Profit

Designate

d Market

Value Quantit

y

Final Inventory Value

1320 $3.2

$3.00 $4.15* $2.90** $3.00 1,200 $ 3,600

1333

2.70

2.30 3.00 2.50 2.50 900 2,250 1426

4.50

3.70 4.60 3.60 3.70 800 2,960

1437

3.60

3.10 2.95 2.05 2.95 1,000 2,950

1510

2.25

2.00 2.45 1.85 2.00 700 1,400 1522

3.00

2.70 3.40 2.90 2.90 500 1,450

1573

1.80

1.60 1.75 1.25 1.60 3,000 4,800

1626

4.70

5.20 5.50 4.50 5.20 1,000

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