If ty chooses a smart phone simply because he perceives it to be rated highest on megapixels, which he believes is the most impo

Answer:

$830,000

Explanation:

For the month of January, Ultra Co.'s inventory details are:

Date               Units   Unit total      Cost per unit     Total cost   

January 1             20,000           $260,000       $13        

January 20          30,000           $710,000         $15        

January 23          40,000           $1,390,000       $17      

January 31          (50,000)         ($16.60)    ($830,000)

Ending inventory                     40,000                     $560,000

Applying the last-in, first-out (LIFO) method, COGS equals (40,000 units x $17) + (10,000 units x $15) = $680,000 + $150,000 = $830,000.

Answer and Explanation:

Here is the breakdown:

1. For the contribution to Mother Nature

This corresponds to sales amounting to $2,750

2. Regarding Tlaloc's value-added

It equates to

= $7,750 - $2,750

= $5,000

3. For Bob’s value added

It corresponds to

= $20,000 - $7,750

= $12,250

This process applies equally to all three.