1.【答案】B。
解析：FIFO: 先进来的存货先卖出
| 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 | 1,500 units for $3,000 500 units for $1,200 |
知识点：Inventory valuation (FIFO, LIFO,AVCO) (Chapter 6 Accounting for material)
2.【答案】C。
解析：AVCO每次进来存货之后都需要算一次加权平均成本
| 18/7 | Closing inventory | 3,000 units for $2 per unit |
| 31/7 | Closing inventory | 3,500 units for $2.06 per unit |
| 8/8 | Closing inventory | 2,000 units for $2.06 per unit |
知识点：Inventory valuation (FIFO, LIFO,AVCO) (Chapter 6 Accounting for material)
