单项选择题:
An analyst gets the following information which are related to a pany's inventory costs:
Raw materials $4000000
Labor salary $2000000
Shipping fees $90000
Administrative overhead $81000
Selling costs $56000
Total inventorycosts are closest to:（）
A. $6090000 B. $6171000 C. $6227000
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答案：A
解析: 存货成本(inventory cost)包括两大类：产品成本(product cost)和期间成本(period cost)，前者要求资本化计入存货账户(inventory account)，后者要求费用化加入当期损益表。 产品成本包括： ·Purchase cost less trade discounts and rebates.(减去交易折扣和返利后的采购成本) ·Conversion costs including labor and overhead. (包括劳动力和管理费用的转换成本) ·Other costs necessary to bring the inventory to its present location and conditions. (其他必要的将存货运至当前位置和状态的成本) 期间成本包括： ·Abnormal costs (waste of materials and labor). [非正常成本(原材料和劳动力损耗)] ·Storage costs.(存储成本) ·Administratlve overhead.(管理费用) ·Selling costs. (销售成本) 所以答案的计算如下：原材料费用+生产劳动力成本+运费=$4000000+ $2000000+$90000=$6090000。