题目：
Use the following data related to MCE Corp’s inventory to answer
Assume no beginning inventory. Sales were $4500.
Calculate ending inventory using LIFO and FIFO:LIFO FIFO（）①A. $ 450 $ 600 ②B. $ 510 $ 480 ③C. $ 600 $ 450
A. ①
B. ②
C. ③
答案：
参考答案：C
解析：
LIFO: Ending inventory=units purchased-units sold=150-120=30 units, each of which is carried at the Quarter Ⅱ price of $ 20.30×20=$ 600. FIFO: 30 units×$15/unit=$ 450.
