中公财经

The correct answer is： C.

解析：考察AC和MC下利润调整公式AC=MC+OAR*(Closing inventory-Opening inventory); Opening inventory + Production-Sales = Closing inventory;

得出Closing inventory- Opening inventory= Production-Sales=2000-1000=1000;最终AC-MC= OAR*(Closing inventory-Opening inventory)=10*1000=10000。MC= AC-OAR*(Closing inventory-Opening inventory)=26000-10*1000=16000.

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