问题如下：
During 2009, Accent Toys Plc., which began business in October of that year, purchased 10,000 units of a toy at a cost of ₤10 per unit in October. The toy sold well in October. In anticipation of heavy December sales, Accent purchased 5,000 additional units in November at a cost of ₤11 per unit. During 2009, Accent sold 12,000 units at a price of ₤15 per unit. Under the first in, first out (FIFO) method, what is Accent’s cost of goods sold for 2009?
选项：
A. ₤120,000.
B. ₤122,000.
C. ₤124,000.
解释：
B is correct.
Under the first in, first out (FIFO) method, the first 10,000 units sold came from the October purchases at £10, and the next 2,000 units sold came from the November purchases at £11.
解析：FIFO是先进先出，先采购的存货先卖掉。因此当年销售掉的存货是10月采购的10000件加上11月采购的2000件，COGS=10,000*10+2,000*11=122,000
这道题目没有说是perpetual还是periodic，所以能不能理解为，只要题目不给分阶段出售，就统一认定为periodic？
