单选题 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

【正确答案】 C

【答案解析】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.