Câu 85: CPIM: Certified in Planning and Inventory Management

Which costs of goods sold (COGS) inventory valuation method assumes that the cost of items sold in a period consists of the oldest inventory cost at the time of sales?

1. A. Absorption
2. B. Average cost
3. C. First in, first out (FIFO) — đáp án hiện tại
4. D. Last in, first out (LIFO)