单选题 Determine the Cost of Goods Sold using the Weighted Average Method and also using the First in First Out (FIFO) Method. Weighted Average FIFO ①A. $ 4986.02 $ 4133.45 ②B. $ 5248.44 $ 4351. 00 ③C. $ 4351.00 $ 5248.44

A、

A. ①
B、

B. ②
C、

C.③

【正确答案】 B

【答案解析】Weighted average = cost of goods available/total units available. COGS = Units sold × wt. ave = 806 × 6.51171= $5248.44. FIFO COGS= (699×5) +(107×8) = $4351.00.