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~
[单选题]Beanka company sells three products - Basic, Super and Luxury. The following information was available at the year end.
What is the value of inventory at the year end?
A.$4,200
B. $4,600
C. $5,700
D. $6,150
[单选题] An inventory record card shows the following details.
February 1 50 units in stock at a cost of $40 per unit
7 100 units purchased at a cost of $45 per unit
15 80 units sold
23 50 units purchased at a cost of $50 per unit
28 40 units sold
What is the value of inventory at 28 February using the FIFO method?
A.$2,450
B. $3,850
C. $2,200
D. $3,000
