Dalton Company adopted the dollar value UFO inventory method on January 1. 2016 m applying the LIFO method. Dalton uses internal price indexes and the multiple - pools approach The following cola were available for inventory Pool No 1 for the two years following the adoption of LIFO: Under the dollar-value UFO method the inventory at December 31. 2017. should be $128,000 $129,000 $130,000 $140, 800