Grouper distribution markets cds of the performing artist fishe. at the beginning of october, grouper had in beginning inventory 2,900 of fishe's cds with a unit cost of $6. during october, grouper made the following purchases of fishe's cds. oct. 3 3,625 @ $7oct. 9 5,075 @$8oct. 19 4,350 @ $9oct. 25 5,800 @ $10during october, 15,805 units were sold. grouper uses a periodic inventory system.

Cost of goods sold = $131,181.50

Closing inventory = $49,343.50 and 5,945 units

Explanation:

As for the information provided,

The inventory is as follows:

Oct 1       2,900     $6           $17,400

Oct 3       3,625     $7           $25,375

Oct 9       5,075     $8           $40,600

Oct 19     4,350     $9           $39,150

Oct 25      5,800    $10         $58,000

Total units in hand  = 21,750

Total cost = $180,525

Since, its periodic inventory system,

Cost of goods sold = $180,525/21,750 = $8.30

Total cost of goods sold = $8.30 15,805 = $131,181.50

Total closing inventory = 21,750 - 15,805 = 5,945 units

Total value of closing inventory = $8.30 5,945 = $49,343.50

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