单选题 Given the following data what is the ending inventory value using the LIFO method?

A、 Purchases
B、 Sales
C、 50 units at $50/unit
D、 25 units at $55/unit
E、 60 units at $45/unit
F、 30 units at $50/unit
G、 70 units at $40/unit
H、 45 units at $45/unit

【正确答案】 C

【答案解析】Purchased 50 +60 +70 = 180 units. Sold 25 +30 +45 = 100. Ending inventory = 180 100 = 80 of the first units purchased. (50 units)( $ 50/unit) + (30 units)( $ 45/unit) = $2500 + $ 1350 = $3850.