Ford inventories at December 31 were shown as follows (in millions): Raw materials, work-in-process, and supplies Finished products Total inventories under FIFO LIFO adjustment Total inventories 2014 $4,005 5,254 9,259 (940) $8,319 Suppose on Ford's fiscal year 2015 income statement, COGS LIFO is $124,041 million. If Ford had instead used FIFO to value all inventories, what would be the value of COGS FIFO? $3,859 5,026 8,885 (1,015) $7,870