单选题 Given the following inventory data about a firm: Beginning inventory 20 units at $ 50/unit Purchased 10 units at $45/unit Purchased 35 units at $ 55/unit Purchased 20 units at $ 65/unit Sold 60 units at $ 80/unit What is the inventory value at the end of the period using LIFO?

A、

A. $1575.
B、

B. $1225.
C、

C. $1375.

【正确答案】 B

【答案解析】Ending inventory equals 20+10+35+20-60=25 of the first units purchased equals: (20 units)×($50/unit)+(5 units)×($45/unit)=$1000+$225=$1225.