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Costing Inventory: Last-In, First-Out (LIFO) The last-in, rst-out (LIFO) method of costing inventory assumes that the most recently purchased items are the rst ones sold and the remaining inventory consists of the earliest items purchased. In other words, the goods are sold in the reverse order in which they are bought. Unlike FIFO, the LIFO method speci es that the cost of inventory on hand (ending in ventory) is determined by working forward from the beginning invento ry through purchases until suf cient units are obtained to cover the end ing inventory. This is the opposite of the FIFO system. Remember that FIFO assumes costs ow in the order in which they are incurred, while LIFO assumes that costs ow in reverse order from that in which they are incurred. Under LIFO, the inventory at the end of the period is considered to be merchandise purchased in the rst part of the period. Therefore, the 320 units on hand on December 31 would be costed as follows: Beginning Inventory (1/1) Next purchase (3/10) Next purchase (6/6) Ending inventory 100 units @ $ 6 = $ 600 150 units @ $ 8 = 1,200 70 units @ $ 9 = 630 320 units $2,430



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Fig. 15-36

Fig. 15-37

15.4. Given angles with measures A, B, and C (Fig. 15-37). Construct an angle with measure (a) A (c) 2C; (d) B C; (e) 2(A B).

C A; (15.2)

15.5. In a right triangle, construct (a) the bisector of the right angle; (b) the perpendicular bisector of the hypotenuse; (c) the median to the hypotenuse. (15.3) 15.6. For each kind of triangle (acute, right, and obtuse), show that the following sets of rays and segments are concurrent, that is, they intersect in one point: (a) the angle bisectors; (b) the medians; (c) the altitudes; (d) the perpendicular bisectors. (15.3) 15.7. Given ^ABC in Fig. 15-38, construct (a) the supplement of jA; (b) the complement of jB; (c) the complement of 1/ C. (15.4) 2





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An element is de ned as a complex type if it allows for child elements and/or may take attributes. There are two ways to de ne complex types. First, you can create a complex-type de nition that can then be used in an element type declaration. Each complex-type de nition can contain element declarations, element references, and attribute declarations. For example, the following is a complex-type de nition: <complexType name="fullnameType"> <sequence> <element name="firstName" type="string"/> <element name="lastName" type="string"/> </sequence> </complexType> This example creates a complex-type de nition that can be used in various element declarations. For example, now you can create an element named customer that must follow the fullnameType de nition. (In other words, it must always have rstName and lastName child elements.) For example: <element name="customer" type="fullnameType"/> The second way to declare complex types is to de ne them as a part of the declaration itself. In this case, you do not de ne a complex type that you reference later. You use a complex-type de nition directly within the element declaration itself; for example: <element name="customer">

15.8. Construct an angle with measure equal to (a) 221 ; (b) 671 ; (c) 1121 . 2 2 2

(15.4)

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Thus, ending inventory under the LIFO method would be valued at $2,430. The cost of good sold is determined by subtracting the value of the ending inventory from the total value of the inventory available for sale ($6,100 $2,430 = $3,670). A disadvantage of the LIFO method is that it does not represent the actual physical movement of goods in the business, as most businesses do not move out their most recent purchases. Yet rms favor this method because it does match the most recent costs against current revenue,

15.9. Given an acute angle, construct (a) its supplement; (b) its complement; (c) half its supplement; (d) half its complement. (15.4) 15.10. By actual construction, illustrate that the difference between the measures of the supplement and complement of an acute angle equals 90 . (15.4) 15.11. Construct a right triangle given its (a) legs; (b) hypotenuse and a leg; (c) leg and an acute angle adjacent to the leg; (d) leg and an acute angle opposite the leg; (e) hypotenuse and an acute angle. (15.5) 15.12. Construct an isosceles triangle given (a) an arm and a vertex angle; (b) an arm and a base angle; (c) an arm and the altitude to the base; (d) the base and the altitude to the base. (15.5) 15.13. Construct an isosceles right triangle given (a) a leg; (b) the hypotenuse; (c) the altitude to the hypotenuse. (15.5)

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