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Delar Co. complet su conteo fsico de inventario de fin de ao. El inventario se...

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Accounting

Delar Co. complet su conteo fsico de inventario de fin de ao. El inventario se valor segn los costos de primeras entradas, primeras salidas (FIFO) y totaliz $ 500,000. Posteriormente, Delar seal los siguientes dos elementos:

1. Se enviaron y facturaron 1000 unidades de inventario con un costo FIFO de $10 cada una a un cliente, destino FOB. Estos elementos se incluyeron en el conteo fsico.
2. 6000 unidades a un costo FIFO de $5 cada una se mantuvieron en consignacin para uno de sus proveedores, pero se excluyeron del conteo fsico.

Qu cantidad debe reportar Delar como inventario al final del ao?

$ 530,000

$490,000

$520,000

$500,000

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