问

问题如下：

A U.S. pulp brokerage firm which prepares its financial statements according to U.S. GAAP and uses a periodic inventory system had the following transactions during the year:

The cost of sales (in ‘000s) is closest to:

选项：

A.$3,990 using FIFO. B.$3,930 using LIFO. C.$3,968 using weighted average.

解释：

FIFO cost of sales is $3,930 as per the table. LIFO cost of sales is $3,990 as per the table. 3,968 using weighted average.