民主决策村级计划生育事务包括（）
A、计划生育事务公开，村干部带头实行计划生育
B、利用村集体经济收入，制定计划生育奖励优待措施
C、建设计划生育基础设施、落实计划生育专（兼）职干部报酬待遇等涉及村民切身利益的重大事项必须经村民会议或村民代表会议讨论决定
D、开展规模较大的计划生育/生殖健康活动，无须经村民会议或村民代表会议讨论决定
参考答案：B, C
A firm ended the last period with inventory of $ 4.0 million and a last in, first out (LIFO) reserve of $175000. During the year, it made purchases of $ 2. 0 million and reported sales of $ 5.5 million with a gross margin of 0.32. At the end of the year, it reported a LIFO reserve of $ 75000. What is the value of the firm’ s cost of goods sold (COGS) on a first in, first out (FIFO) basis
A．
| A. $ 384000O. |
B．
| B. $ 3740000. |
C．
| C. $ 3640000. |