Castillo Corporation uses the LIFO inventory method and has done for quite some time. The earliest layers of LIFO date back 15 years, as the inventory has grown consistently over time. As of January 1, 2023, the inventory had the following composition: During 2023, the cost of items purchased rose to $35 per unit, and Castillo sold 125,000 units more than they purchased. Required: a. What is the term that would be used for this circumstance? b. What disclosures, if any, would Castillo need to make as a result of the circumstance