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】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?
选项：
A. $4,200
B. $4,600
C. $5,700
D. $6,150
2.【单选题】 An inventory record card shows the following details.
February 1 50 units in stock at a cost of $40 per unit
February 7 100 units purchased at a cost of $45 per unit
February 15 80 units sold
February 23 50 units purchased at a cost of $50 per unit
February 28 40 units sold
What is the value of inventory at 28 February using the FIFO method?
选项：
A. $2,450
B. $3,850
C. $2,200
D. $3,000
