-If Shillings Is Using a Perpetual System and the FIFO

question 109

Multiple Choice

$\begin{array}{l}\text { Shillings had the following inventory activity during April: }\\\\\begin{array} { | l | r | r | r | } \hline & \text { Units } & \text { Unit cost } & \text { Total cost } \\\hline \text { Beginning inventory } & 800 & \$ 10.00 & \$ 8,000 \\\hline \text { Purchase: April 4 } & 1,400 & 11.00 & 15,400 \\\hline \text { Sale: April 8 } & ( 1,500 ) & & \\\hline \text { Purchase: April 12 } & 900 & 10.50 & 9,450 \\\hline \text { Sales: April 24 } & ( 900 ) & & \\\hline\end{array}\end{array}$
-If Shillings is using a perpetual system and the FIFO costing assumption, what is the ending inventory closest to?

• A) $7,350
• B) $7,500
• C) $7,310
• D) $7,880

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Definitions:

Positive Reinforcement

A technique in behavior management that reinforces desired behaviors by rewarding them, encouraging their repetition.

Shaping

A technique used in behavior modification that involves successively reinforcing behaviors that approximate the target behavior.

Shielding

A protective measure to block harmful elements or prevent unwarranted access to sensitive information or materials.

Reinforcement Strategy

A technique in behavioral management where behaviors are encouraged or discouraged through rewards or punishments.