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QUESTION $1$

Tinker Bell Company has the following:

Units Unit Cost

Inventory, Jan. $18,000$$$10$

Purchase, June $1913,00012$

Purchase, Nov. $85,00013$

If Tinker Bell has $9,000$ units on hand on December $31,$ the cost of the ending inventory under LIFO is

a$.$ $$113,000$

b$.$ $$100,000.$

c$.$ $$108,000$