单选题 Addison Corporation reported the following inventory transactions (in chronological order) for the year:
purchase
40 units at $30
20 units at $40
90 units at $50 		sales
13 units at $35
35 units at $45
60 units at $60
Assuming inventory at the beginning of the year was zero, calculate the year-end inventory using FIFO and LIFO.
FIFO LIFO
① $5220 $1040
② $2100 $1280
③ $2100 $1040
【正确答案】 B
【答案解析】[解析] 由题干可知，Addison公司可供出售的商品总数为40+20+90=150单位，售出的商品总数为13+35+60=108单位，从而期末存货数为150-108=42单位。根据FIFO法，最后购进的商品将视为期末存货，从而期末存货金额为50×42=2100美元。根据LIFO法，最先购进的商品将视为期末存货，从而期末存货金额为30×40+40×(42-40)=1280美元。因此，本题的正确选项为B。