59. A firm uses FIFO and reports a cost of goods sold figure of $72,000. The opening
inventory was valued at $14,976 and the cost price per unit was $312 at the start of
the year. The closing inventory was valued at $18,700 and the cost price per unit was
$340 at the year-end. The CPI has increased by 5% over the year. What is the
approximate cost of goods sold on a LIFO basis?
A $72,749
B $72,935
C $73,344

答案是c

C
The inflationary increase based on the specific prices is (340 – 312)/312 = 8.97%. The
cost of goods sold on a LIFO basis is 72,000 + (9% × 14,976) = $73,344.

有没谁能帮忙解释下为什么这样算啊？