关于LV1下午62题的问题 accordance, accounting, principles, statements, following

JustasS

A retail company prepares its financial statements in accordance with U.S. GAAP (generally accepted accounting principles). Its purchases and sales of inventory for its first two years of operations are listed below.

In its second year of operation, the company’s ending inventory is $348,003. Which of the following inventory cost flow assumptions is the company was most likely using?
A. FIFO
B. LIFO
C. Weighted average cost

然后我看答案它告诉我是C，然后从C倒推，推导出INV end是348003，这个太荒谬了，考试的时候会有人告诉你多少是答案然后慢慢推导的？
要是按照顺序我从A到C一个个算INV end的话我一题要花的时间远远不止1分半了吧
正常思路是如何去做这道题目的？有没有不计算取巧的方法

Analyze_This

有一个方法可以帮你节约时间的，也不会错。

现在在end inv=348003，现在还有180000-73，000-78，000=29，000没卖出

所以在仓库里面的每个inv的成本=348003 / 29000 =12

12在LIFO和FIFO的价格之间，所以选择C