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Your Company Has 500 Units in Inventory That Were Purchased

Question 129

Multiple Choice

Your company has 500 units in inventory that were purchased for $12 each.These units have a current market value of $15 each.Your supplier has just announced a price increase to $16.50 that will go into effect at the beginning of next year.Management should:


A) make no adjustments to the inventory account.
B) adjust the inventory account using the lower of the recent market values, which is $15.
C) adjust the inventory account using the cost, which is $12.00.
D) adjust the inventory account using the average of the recent market values, which is $14.50.

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