Rabapples, Inc. purchases and sells boxes of dried fruit. The following information summarizes its operating activities for the year: Selling Expenses $ 9 comma 600 Merchandise Inventory on December 31 33 comma 000 Merchandise Inventory on January 1 47 comma 000 Purchases of merchandise 83 comma 500 Rent for store 12 comma 100 Sales commissions 7 comma 300 Sales revenue 168 comma 500 What is the cost per box of dry fruits if Crabapples sold 4 comma 000 boxes of dry fruit during the year? (Round your answer to the nearest cent.)

$40.875

Explanation:

Given that,

Selling Expenses = $ 9,600

Merchandise Inventory on December 31 = 33,000

Merchandise Inventory on January 1 = 47,000

Purchases of merchandise = 83,500

Rent for store = 12,100

Sales commissions = 7,300

Sales revenue = 168,500

Cost of goods sold:

= Beginning merchandise inventory + Merchandise purchase - Ending merchandise inventory

= $47,000 + $83,500 + $33,000

= $163,500

If Crabapples sold 4,000 boxes of dry fruit during the year, then the cost per box of dry fruits is:

= Cost of goods sold ÷ Number of boxes sold

= $163,500 ÷ 4,000

= $40.875

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