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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