请问

问题如下：

6. Using the inventory record for purchased lemon drops shown in Exhibit 4 , the cost of sales for 2009 will be closest to:

选项：

A.

CHF 3,550.

B.

CHF 4,550.

C.

CHF 4,850.

解释：

B is correct.

The cost of sales is closest to CHF 4,550. Under FIFO, the inventory acquired first is sold first. Using Exhibit 4 , a total of 310 cartons were available for sale

(100 + 40 + 70 + 100) and 185 cartons were sold (50 + 100 + 35), leaving 125 in ending inventory. The FIFO cost would be as follows:

100 (beginning inventory) × 22 = 2,200

40 (4 February 2009) × 25 = 1,000

45 (23 July 2009) × 30 = 1,350

Cost of sales = 2,200 + 1,000 + 1,350 = CHF 4,550

解析：lemon drop属于巧克力生产的raw materials，根据题目信息，使用的是FIFO计量方法。

题目要求根据表4信息，计算2009年lemon drop的COGS。

根据表4，2009年年初有100 carton的柠檬汁，2009年总共采购了40+70+100=210 carton。因此可供销售的总共有 310 carton。

2009年总共销售了50+100+35=185 carton的柠檬汁。

由于是先进先出，因此销售的185包含年初的100，2月4号采购的40，以及7月23日采购的70中的45 carton。

COGS=100*22+40*25+45*30=4,550