问题
单项选择题
An analyst does research about inventory methods. A company with no initial inventory on hand made the following purchases of inventory in 2011:
| Period | Number of Units | Price Per Unit |
| 1 | 7000 | $76 |
| 9 | 10100 | $80 |
| 3 | 8000 | $91 |
A. $43000 less than using the FIFO method.
B. $32000 more than using the FIFO method.
C. $43000 more than using the FIFO method.
答案
参考答案：A
解析：
average price of one unit=(7000×$76+10100×$80+8000×$91)/(7000+10100+8000)=$82.4。
inventory(weighted average cost)=5000×$82.4=$412000。
inventory(FIFO)=5000×$91=$455000。
inventory(weighted average cost)-inventory(FIFO)=$412000-$455000=-$43000。
