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 FIFO is:()

A. $1200.

B. $175.

C. $150.

答案

参考答案:C

解析:

(Units purchased minus units sold) times cost=EOP value (140-135)×$30=$150

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