Lopez Company reported the following current-year data for its only product. The company uses a periodic inventory system, and its ending inventory consists of 150 units—50 from each of the last three purchases.

 

         
  Jan.1  Beginning inventory96 units @ $2.00=$192  
  Mar.7  Purchase220 units @ $2.25= 495  
  July28  Purchase544 units @ $2.50= 1,360  
  Oct.3  Purchase480 units @ $2.80= 1,344  
  Dec.19  Purchase160 units @ $2.90= 464  
   

  

    Totals1,500 units  $3,855  

 

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