c. Assuming a 35% tax rate, what is the cumulative (through January 31 , Year 3 ) tax effect of the use of LIFO to determine inventory costs? (Show an increase as a positive number and a decrease as a negative number.) (Round your answers to one decimal place.) \$ million method? (Round your answers to one decimal place.) \$ million e. Kroger reported merchandise costs (cost of goods sold) of $71,494 million in fiscal Year 2. Compute its inventory turnover for the year. (Round your answers to one decimal place.) f. Calculate the inventory turnover ratio if the FIFO costing method had been used. (Round your answers to one decimal place.) In addition, Kroger provides the following footnote describing its inventory accounting policy (assume the following is their complete disclosure): February 1, Year 2. We follow the Link-Chain, Dollar-Value LIFO method for purposes of calculating our LIFO charge or credit