A. includes extraordinary gains and losses. B. affects earnings per share. C. includes unrealized gains and losses on available-for-sale investments. D. has no effect on income tax. Q-2 Use the following data of TortoiseTortoise Sales, Inc.: Unit Total Units Units Cost Cost Sold Beginning inventory 16 $3 $48 Purchase on Apr 25 25 6 150 Purchase on Nov 16 11 8 88 Sales 40 ? ? Tortoise Sales' average cost of ending inventory is An auditor report by independent accountants A.