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LIFO Costing Model
LIFO Costing Model           Units           2007          Cost
Beginning Inventory           15,000             900     13,500,000
Purchases,Q1                  10,000           1,000     10,000,000
Purchases,Q2                  10,000           1,100     11,000,000
Purchases,Q3                  10,000           1,200     12,000,000
Purchases,Q4                  10,000           1,300     13,000,000
Available for Sales           55,000                     59,500,000
Less Sale                     40,000                     46,000,000
Ending Inventory              15,000                    $13,500,000



FIFO Costing Model
                         Units                   2008 Cost
Beginning Inventory              15,000          900    13,500,000

Purchases,Q1                     10,000         1,400    14,000,000
Purchases,Q2                     10,000         1,500    15,000,000
Purchases,Q3                     10,000         1,600    16,000,000
Purchases,Q4                     10,000         1,700    17,000,000
Available for Sales              55,000                  75,500,000
Less Sale                        40,000                  50,500,000
Ending Inventory                 15,000                 $25,000,000




Income Statement         2007 - LIFO      2008 - FIFO 2008 - LIFO    2009 - FIFO
Sales                     $67,000,000      $70,350,000 $70,350,000     $73,867,500
Cost of Goods Sold        $46,000,000      $50,500,000 $62,000,000     $72,000,000
Gross Margin              $21,000,000      $19,850,000  $8,350,000      $1,867,500
Selling and admin exp.    $10,000,000      $10,000,000 $10,000,000     $10,000,000
Income before taxes       $11,000,000       $9,850,000 -$1,650,000     -$8,132,500
Income tax(35%)            $3,850,000       $3,447,500            $0             $0
Net Income                 $7,150,000       $6,402,500 -$1,650,000     -$8,132,500

Profitabilty Margin               10.67          9.10          (2.35)        (11.01)

Income Statement          2007 - LIFO     2008 - FIFO   2009 - FIFO 2009 - FIFO**
Sales                    $67,000,000      $70,350,000   $73,867,500   $73,867,500
Cost of Goods Sold       $46,000,000      $50,500,000   $72,000,000   $63,750,000
Gross Margin             $21,000,000      $19,850,000    $1,867,500   $10,117,500
Selling and admin exp.   $10,000,000      $10,000,000   $10,000,000   $10,000,000
Income before taxes      $11,000,000       $9,850,000   -$8,132,500      $117,500
Income tax(35%)           $3,850,000       $3,447,500             $0       $41,125
Net Income            $7,150,000   $6,402,500   -$8,132,500    $76,375
Profitabilty Margin        10.67         9.10        (11.01)      0.10
ASSUMPTIONS




           Units                2008           Cost
                    15,000           900     13,500,000
                    10,000         1,400     14,000,000
                    10,000         1,500     15,000,000
                    10,000         1,600     16,000,000
                    10,000         1,700     17,000,000
                    55,000                   75,500,000
                    40,000                   62,000,000
                    15,000                  $13,500,000



FIFO Costing Model
Units                               2009 Cost
                     5,000         1,600     8,000,000
                    10,000         1,700   17,000,000
                    10,000         1,800   18,000,000
                    10,000         1,900   19,000,000
                    10,000         2,000   20,000,000
                    10,000         2,100   21,000,000
                    55,000                103,000,000
                    40,000                 72,000,000
                    15,000                $31,000,000




2009 - FIFO**               2009 LIFO
                $73,867,500 $73,867,500
                $63,750,000 $78,000,000                         15
                $10,117,500 -$4,132,500
                $10,000,000 $10,000,000                         10
                  $117,500 -$14,132,500
                    $41,125           $0                         5
                    $76,375 -$14,132,500
                                                                 0

                      0.10        (19.13)                       -5

                                                               -10

                                                               -15
Da = new fifo lifo
Sales Price
                                                Increment             5.00
                                                Income Tax            35%
                                                Selling and
                                                Adminstrativ
                                                e Increase            30%
                    Units                          2009            Cost
                                     15,000            900      13,500,000
                                     10,000          1,800      18,000,000
                                     10,000          1,900      19,000,000
                                     10,000          2,000      20,000,000
                                     10,000          2,100      21,000,000
                                     55,000                     91,500,000
                                     40,000                     78,000,000
                                     15,000                    $13,500,000



FIFO Costing Model Decreasing Costs
Units                                                  2009 Cost
                                      5,000           1,600   8,000,000
                                     10,000           1,700 17,000,000
                                     10,000           1,550 15,500,000
                                     10,000           1,550 15,500,000
                                     10,000           1,550 15,500,000
                                     10,000           1,550 15,500,000
                                     55,000                  87,000,000
                                     40,000                  63,750,000
                                     15,000                 $23,250,000




                            Profitability Margin




        2007 LIFO                   2008 FIFO                                2009 FIFO
Da = new fifo lifo
2009 FIFO
FIFO Costing Model                 LIFO                           FIFO                           FIFO
                       Units    2007     Cost         Units    2008     Cost         Units    2009
Beginning Inventory    15,000     900 13,500,000      15,000     900 13,500,000       5,000   1,600
                                                                                     10,000   1,700
Purchases,Q1           10,000   1,000    10,000,000   10,000   1,400    14,000,000   10,000   1,800
Purchases,Q2           10,000   1,100    11,000,000   10,000   1,500    15,000,000   10,000   1,900
Purchases,Q3           10,000   1,200    12,000,000   10,000   1,600    16,000,000   10,000   2,000
Purchases,Q4           10,000   1,300    13,000,000   10,000   1,700    17,000,000   10,000   2,100
Available for Sales    55,000            59,500,000   55,000            75,500,000   55,000
Less Sale              40,000            46,000,000   40,000            50,500,000   40,000
Ending Inventory       15,000           $13,500,000   15,000           $25,000,000   15,000

                      Units      2009 Cost
                        5,000   1,600   8,000,000
                       10,000   1,700 17,000,000
                       10,000   1,550 15,500,000
                       10,000   1,550 15,500,000
                       10,000   1,550 15,500,000
                       10,000   1,550 15,500,000
                       55,000          87,000,000
                       40,000          63,750,000
                       15,000         $23,250,000
FIFO                            FIFO **
          Cost       Units      2009 Cost
         8,000,000     5,000   1,600     8,000,000
        17,000,000    10,000   1,700 17,000,000
        18,000,000    10,000   1,550 15,500,000
        19,000,000    10,000   1,550 15,500,000
        20,000,000    10,000   1,550 15,500,000
        21,000,000    10,000   1,550 15,500,000
       103,000,000    55,000            87,000,000
        72,000,000    40,000            63,750,000
       $31,000,000    15,000          $23,250,000

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Da = new fifo lifo

  • 1. LIFO Costing Model LIFO Costing Model Units 2007 Cost Beginning Inventory 15,000 900 13,500,000 Purchases,Q1 10,000 1,000 10,000,000 Purchases,Q2 10,000 1,100 11,000,000 Purchases,Q3 10,000 1,200 12,000,000 Purchases,Q4 10,000 1,300 13,000,000 Available for Sales 55,000 59,500,000 Less Sale 40,000 46,000,000 Ending Inventory 15,000 $13,500,000 FIFO Costing Model Units 2008 Cost Beginning Inventory 15,000 900 13,500,000 Purchases,Q1 10,000 1,400 14,000,000 Purchases,Q2 10,000 1,500 15,000,000 Purchases,Q3 10,000 1,600 16,000,000 Purchases,Q4 10,000 1,700 17,000,000 Available for Sales 55,000 75,500,000 Less Sale 40,000 50,500,000 Ending Inventory 15,000 $25,000,000 Income Statement 2007 - LIFO 2008 - FIFO 2008 - LIFO 2009 - FIFO Sales $67,000,000 $70,350,000 $70,350,000 $73,867,500 Cost of Goods Sold $46,000,000 $50,500,000 $62,000,000 $72,000,000 Gross Margin $21,000,000 $19,850,000 $8,350,000 $1,867,500 Selling and admin exp. $10,000,000 $10,000,000 $10,000,000 $10,000,000 Income before taxes $11,000,000 $9,850,000 -$1,650,000 -$8,132,500 Income tax(35%) $3,850,000 $3,447,500 $0 $0 Net Income $7,150,000 $6,402,500 -$1,650,000 -$8,132,500 Profitabilty Margin 10.67 9.10 (2.35) (11.01) Income Statement 2007 - LIFO 2008 - FIFO 2009 - FIFO 2009 - FIFO** Sales $67,000,000 $70,350,000 $73,867,500 $73,867,500 Cost of Goods Sold $46,000,000 $50,500,000 $72,000,000 $63,750,000 Gross Margin $21,000,000 $19,850,000 $1,867,500 $10,117,500 Selling and admin exp. $10,000,000 $10,000,000 $10,000,000 $10,000,000 Income before taxes $11,000,000 $9,850,000 -$8,132,500 $117,500 Income tax(35%) $3,850,000 $3,447,500 $0 $41,125
  • 2. Net Income $7,150,000 $6,402,500 -$8,132,500 $76,375 Profitabilty Margin 10.67 9.10 (11.01) 0.10
  • 3. ASSUMPTIONS Units 2008 Cost 15,000 900 13,500,000 10,000 1,400 14,000,000 10,000 1,500 15,000,000 10,000 1,600 16,000,000 10,000 1,700 17,000,000 55,000 75,500,000 40,000 62,000,000 15,000 $13,500,000 FIFO Costing Model Units 2009 Cost 5,000 1,600 8,000,000 10,000 1,700 17,000,000 10,000 1,800 18,000,000 10,000 1,900 19,000,000 10,000 2,000 20,000,000 10,000 2,100 21,000,000 55,000 103,000,000 40,000 72,000,000 15,000 $31,000,000 2009 - FIFO** 2009 LIFO $73,867,500 $73,867,500 $63,750,000 $78,000,000 15 $10,117,500 -$4,132,500 $10,000,000 $10,000,000 10 $117,500 -$14,132,500 $41,125 $0 5 $76,375 -$14,132,500 0 0.10 (19.13) -5 -10 -15
  • 5. Sales Price Increment 5.00 Income Tax 35% Selling and Adminstrativ e Increase 30% Units 2009 Cost 15,000 900 13,500,000 10,000 1,800 18,000,000 10,000 1,900 19,000,000 10,000 2,000 20,000,000 10,000 2,100 21,000,000 55,000 91,500,000 40,000 78,000,000 15,000 $13,500,000 FIFO Costing Model Decreasing Costs Units 2009 Cost 5,000 1,600 8,000,000 10,000 1,700 17,000,000 10,000 1,550 15,500,000 10,000 1,550 15,500,000 10,000 1,550 15,500,000 10,000 1,550 15,500,000 55,000 87,000,000 40,000 63,750,000 15,000 $23,250,000 Profitability Margin 2007 LIFO 2008 FIFO 2009 FIFO
  • 8. FIFO Costing Model LIFO FIFO FIFO Units 2007 Cost Units 2008 Cost Units 2009 Beginning Inventory 15,000 900 13,500,000 15,000 900 13,500,000 5,000 1,600 10,000 1,700 Purchases,Q1 10,000 1,000 10,000,000 10,000 1,400 14,000,000 10,000 1,800 Purchases,Q2 10,000 1,100 11,000,000 10,000 1,500 15,000,000 10,000 1,900 Purchases,Q3 10,000 1,200 12,000,000 10,000 1,600 16,000,000 10,000 2,000 Purchases,Q4 10,000 1,300 13,000,000 10,000 1,700 17,000,000 10,000 2,100 Available for Sales 55,000 59,500,000 55,000 75,500,000 55,000 Less Sale 40,000 46,000,000 40,000 50,500,000 40,000 Ending Inventory 15,000 $13,500,000 15,000 $25,000,000 15,000 Units 2009 Cost 5,000 1,600 8,000,000 10,000 1,700 17,000,000 10,000 1,550 15,500,000 10,000 1,550 15,500,000 10,000 1,550 15,500,000 10,000 1,550 15,500,000 55,000 87,000,000 40,000 63,750,000 15,000 $23,250,000
  • 9. FIFO FIFO ** Cost Units 2009 Cost 8,000,000 5,000 1,600 8,000,000 17,000,000 10,000 1,700 17,000,000 18,000,000 10,000 1,550 15,500,000 19,000,000 10,000 1,550 15,500,000 20,000,000 10,000 1,550 15,500,000 21,000,000 10,000 1,550 15,500,000 103,000,000 55,000 87,000,000 72,000,000 40,000 63,750,000 $31,000,000 15,000 $23,250,000