不管用FIFO、LIFO还是WAC，都是数量✖️购进成本吧？不是数量✖️卖出价格哈？

问题如下：

During 2009, Accent Toys Plc., which began business in October of that year, purchased 10,000 units of a toy at a cost of ₤10 per unit in October. The toy sold well in October. In anticipation of heavy December sales, Accent purchased 5,000 additional units in November at a cost of ₤11 per unit. During 2009, Accent sold 12,000 units at a price of ₤15 per unit. Under the first in, first out (FIFO) method, what is Accent’s cost of goods sold for 2009?

选项：

A.

₤120,000.

B.

₤122,000.

C.

₤124,000.

解释：

B is correct.

Under the first in, first out (FIFO) method, the first 10,000 units sold came from the October purchases at £10, and the next 2,000 units sold came from the November purchases at £11.

解析：FIFO是先进先出，先采购的存货先卖掉。因此当年销售掉的存货是10月采购的10000件加上11月采购的2000件，COGS=10,000*10+2,000*11=122,000