单选题 Given the following data: Beginning LIFO Reserve $2300 Cost of Goods Sold (COGS) using LIFO $6100 COGS using FIFO of $ 4300 What is the Ending LIFO reserve?

A、

A. $4100.
B、

B. $2300.
C、

C. $2800.

【正确答案】 A

【答案解析】Ending LIFO Reserve=(LIFO COGS-FIFO COGS)+Beginning LIFO Reserve=(6100-4300)+2300 =$4100.