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Compute the amount of Cost of goods sold if Whirlpool had used FIFO instead of LIFO for its U.S. Inventories for the year ended December

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Compute the amount of Cost of goods sold if Whirlpool had used FIFO instead of LIFO for its U.S. Inventories for the year ended December 31, 2015. Show your computations here:

WHIRLPOOL CORPORATION CONSOLIDATED BALANCE SHEETS At December 31, (Millions of dollars) 2015 2014 Assets Current assets Cash and cash equivalents $772 $1,026 Accounts receivable, net of allowance of $160 and $154, respectively 2,530 2,768 2,619 2,740 451 417 953 1,147 7,325 8,098 Inventories Deferred income taxes Prepaid and other current assets Total current assets WHIRLPOOL CORPORATION CONSOLIDATED STATEMENTS OF INCOME Year Ended December 31, (Millions of dollars, except per share data) 2014 $20,891 $ 19,872 $ 18,769 2015 2013 Net sales Expenses Cost of products sold 17,201 16,477 15,471 Gross margin 3,690 3,3953,298 Inventories Inventories are stated at first-in, first-out ("FIFO") cost, except United States production inventories, which are stated at last-in, first-out ("LIFO") cost, and Latin America and Asia and EMEA inventories, which are stated at average cost. Costs do not exceed net realizable values. See Note 5 for additional information about inventories (5) INVENTORIES The following table summarizes our inventories at December 31, 2015 and 2014 WHIRLPOOL CORPORATION CONSOLIDATED BALANCE SHEETS At December 31, (Millions of dollars) 2015 2014 Assets Current assets Cash and cash equivalents $772 $1,026 Accounts receivable, net of allowance of $160 and $154, respectively 2,530 2,768 2,619 2,740 451 417 953 1,147 7,325 8,098 Inventories Deferred income taxes Prepaid and other current assets Total current assets WHIRLPOOL CORPORATION CONSOLIDATED STATEMENTS OF INCOME Year Ended December 31, (Millions of dollars, except per share data) 2014 $20,891 $ 19,872 $ 18,769 2015 2013 Net sales Expenses Cost of products sold 17,201 16,477 15,471 Gross margin 3,690 3,3953,298 Inventories Inventories are stated at first-in, first-out ("FIFO") cost, except United States production inventories, which are stated at last-in, first-out ("LIFO") cost, and Latin America and Asia and EMEA inventories, which are stated at average cost. Costs do not exceed net realizable values. See Note 5 for additional information about inventories (5) INVENTORIES The following table summarizes our inventories at December 31, 2015 and 2014

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