S sells three products - Basic, Super and Luxury. The following information was available at the year end. Basic Super Luxury $ per unit $ per un $ per unitOriginal cost 6 9 18 Estimated selling price 9 12 15 Selling and distribution costs 1 4 5 units units unitsUnits of inventory 200 250 150 What is the value of inventory at the year end?
A、$4,200
B、$4,700
C、$5,700
D、$6,150
A、$4,200
B、$4,700
C、$5,700
D、$6,150
【参考答案及解析】
$ Basic 6 200 Super 1,2008 Luxury 250 Lower of cost & NRV 2,00010 Units 150 Value 1,500 4,700
$ Basic 6 200 Super 1,2008 Luxury 250 Lower of cost & NRV 2,00010 Units 150 Value 1,500 4,700