銷售收入=600×60=36000 銷售成本：永續(xù)盤存制=200×40+300×42+100×41=24700元；單位成本=（200×40+300×42+500×41）/1000=41.1元，實地盤存制=600×41.1=24660 銷售毛利：永續(xù)盤存制=36000-24700；實地盤存制=36000-24660 期末結存：永續(xù)盤存制=400×41；實地盤存制=400×41.1