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9. Using the FIFO inventory method, the amount allocated to cost of goods told fut Juse is $1935 . $1,650 $2,265 d. $2,250 10. Using the average cost method, the sount allocated to the ending inventory an June 30 is $4,200 $2,400 $1.794 $1,800 11 In a period of increasing prices, which inventory flow assumption will result in the lowest amount of income tax expen? FIFO b LIFO Average Cost d Income tax expense for the period will be the same under all atsumption 2 b. c d. 12 1 C Baden Shoe Store had a beginning merchandise of $15,000. During the period, purchases were $80,000; purchase returns, $2,000, and freight-in $5,000. A physical count of inventory at the end of the period revealed that $10,000 was still on hund. The cost of the goods available for sale was. 8. 392,000, b. $88,000 $98,000 d. $102,000. Cost of goods sold is computed from the following equation: Beginning inventory - cost of goods purchased + ending inventory. b. Sales - cost of goods purchased + beginning inventory = cnding inventory C. Sales + gross profit - ending inventory + beginning inventory. d. Beginning inventory + cost of goods purchased - ending inventory. 13