向大家请教一个问题，level 1，Reading 35的练习题

joshuayang

2008 level 1， curriculum volume 3 Financial Statement Analysis. 第341页第四题c的第二小问。Ratios on LIFO。请问如何将FIFO的COGS，52000转换为后面答案的LIFO的COGS，53675。

谢谢帮忙。

cfa003

LIFO:

               20x1

Zenab  BF = (24900+3600) = 28500
COGS(L) = COGS(F) + r * BI(F)
61940 = 59800 + r * 28500

r = 0.075088

Faytech:
COGS(L) = 52000 + 0.075088 * 22300 = 53674.5


Not sure if this type of question will be on exam.  Can anybody took last level1 give some input on calculation questions?