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Cullumber Company adopted the dollar-value LIFO method on January 1, 2025, at which time its inventory consisted of 5800 units of Item A @

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Cullumber Company adopted the dollar-value LIFO method on January 1, 2025, at which time its inventory consisted of 5800 units of Item A @ $5.00 each and 3000 units of Item B @ $17 each. The inventory at December 31, 2025 consisted of 12300 units of Item A and 6600 units of Item B. The most recent actual purchases related to these items were as follows: Items Purchase Date Quantity Purchased Cost Per Unit A 12/7/25 2200 $6.00 A 12/11/25 10200 6.00 B 12/15/25 6800 18.00 Using the double-extension method, what is the price index for 2025 that should be computed by Cullumber Company? O 113.2988% O224.22% O 112.04% 114.76%

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