【答案】A。
解析：
因此当订购数量为500时，总成本最低为$35,442。
知识点：EOQ (with bulk discount) (Chapter 6 Accounting for material)
【答案】D。
解析：LIFO: 后进来的存货先卖出
| 18/7 | Closing inventory | 3,000 units for $6,000 |
| 31/7 | Closing inventory | 3,000 units for $6,000 500 units for $1,200 |
| 8/8 | Closing inventory | 2,000 units for $4,000 |
知识点：Inventory valuation (FIFO, LIFO,AVCO) (Chapter 6 Accounting for material)
