问题
单项选择题
Given the following data what is the ending inventory value using the FIFO method
A．Purchases
B．Sales
C．50 units at $ 50/unit
D．25 units at $ 55/unit
E．60 units at $ 45/unit
F．30 units at $ 50/unit
G．70 units at $ 40/unit
H．45 units at $ 40/unit
答案
参考答案：C
解析：Purchased 50 +60 +70 = 180 units. Sold 25 +30 +45 = 100. Ending inventory = 180 -100 = 80 of the last units purchased. (70 units) ( $ 40/unit) + ( 10 units) ( $ 45/unit) = $ 2800 + $ 450 = $ 3250.