问题 单项选择题

Use the follow table to answer
PurchasesSales
20 units at $5015 units at $60
35 units at $4035 units at $45
85 units at $3085 units at $35

 

Inventory value at the end of the period using the average cost method is:()

A. $1540.

B. $177.

C. $2100.

答案

参考答案:B

解析:

Average Cost=Cost of Goods Available/Total Units Available Average Cost=$ 4950/140=$ 35.36 EOP Inventory Value=$ 35.36×5=$176.79

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