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A company adopted the dollar - value LIFO inventory method on January 1 , 2 0 2 4 . In applying the LIFO method, the

A company adopted the dollar-value LIFO inventory method on January 1,2024. In applying the LIFO method, the company uses internal cost indexes and the multiple-pools approach.
The following data were available for Inventory Pool No.3 for the two years following the adoption of LIFO:
Under the dollar-value LIFO method, the inventory on December 31,2025, should be:
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