Solved

Match Each Description to the Appropriate Cost Flow Assumption

Question 57

Matching

Match each description to the appropriate cost flow assumption.

Premises:
The cost of the units sold and in ending inventory is a weighted average of the purchase costs.
Cost flow is assumed to be in the reverse order of costs incurred.
Cost flow matches the unit sold to the unit purchased.
Cost flow is in the order in which the costs were incurred.
Responses:
Weighted average
First-in, first-out (FIFO)
Last-in, first-out (LIFO)
Specific identification

Correct Answer:

The cost of the units sold and in ending inventory is a weighted average of the purchase costs.
Cost flow is assumed to be in the reverse order of costs incurred.
Cost flow matches the unit sold to the unit purchased.
Cost flow is in the order in which the costs were incurred.
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