It usually will be advantageous to price out the ending inventory (and assign the residual amount to the cost of goods sold) because the ending inventory will involve fewer units than the cost of goods sold.

• 先计算期末存货成本(然后将剩余部分分配给销货成本)通常是比较有利的,因为期末存货数量要比已销售货物的数量少得多,计算起来简单。