单选题 Given the following data what is the ending inventory using the average cost method?

A、 Purchases
B、 Sales
C、 40 units at $ 60/unit
D、 25 units at $ 65/unit
E、 50 units at $ 55/unit
F、 30 units at $ 60/unit
G、 60 units at $ 45/unit
H、 40 units at $ 50/unit

【正确答案】 C

【答案解析】Average cost per unit purchased: 40 units at $ 60/per unit = $ 2400 50 units at $ 55/per unit = $ 2750 60 units at $ 45/per unit = $ 2700 Total = 150 units = $ 7850 Average cost per unit = $ 7850/150 units = $ 52.33/unit Purchased 40 +50 +60 = 150 units. Sold 25 +30 +40 =95 Ending inventory = ( 150 - 95 ) × 52.33/unit = 55 units × $ 52.33/unit = $ 2878