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、 $4100.
B、 $2300.
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.