成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.【单选题】A company uses an item of inventory as follows.
| Purchase price | $18 per unit |
| Annual demand | 2,000 units |
| Annually cost of holding one unit | $0.4 |
| Ordering cost | $16 |
| EOQ | 400 units |
What is the minimum total cost assuming a discount of 2% applies to the purchase price and to holding costs on orders of 500 and over?
选项：
A. 35,442
B. 36,160
C. 35,000
D. 36,960
2.【单选题】A company makes the following purchases and sales.
| 5 June | Purchases | 6,000 units for $12,000 |
| 30 June | Sales | 1,000 units for $3,000 |
| 18 July | Sales | 2,000 units for $7,000 |
| 31 July | Purchases | 500 units for $1,200 |
| 8 August | Sales | 1,500 units for $3,200 |
At 31 August which of the following closing inventory valuations using LIFO is correct?
选项：
A. $4,320
B. $4,200
C. $4,120
D. $4,000
