During the year, a firm's inventory purchases were as follows:The firm uses a periodic inventory system and calculates inventory and COGS at the end of the year.·Beginning inventory was 200 units at $3 per unit = $600.·Sales for the year were 600 units.Compute COGS for the year under FIFO and LIFO.　　FIFO　　　LIFO —— 财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 9　Financial Reporting and Analysis Inventories, Long-lived Assets, Icome Taxes, and Non-current Liabilities

财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 9　Financial Reporting and Analysis Inventories, Long-lived Assets, Icome Taxes, and Non-current Liabilities

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1. During the year, a firm's inventory purchases were as follows:

The firm uses a periodic inventory system and calculates inventory and COGS at the end of the year.·Beginning inventory was 200 units at $3 per unit = $600.
·Sales for the year were 600 units.
Compute COGS for the year under FIFO and LIFO.
　　FIFO　　　LIFO

A.$1,920　　　$2,175
B.$1,920　　$1,850
C.$2,070　　$2,175

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