Inventories are valued on a lower of last-in, first-out (LIFO) cost or market basis. At August 31, 2012 and 2011, inventories would have been greater by 51, 897 million and 51, 587 minion, respectively, if they had been valued on a lower of first-in, first-out (FIFO) cost or market basis. As a result of declining inventory levels, the fiscal 2012 UFO provision was reduced by 5268 million of LIFO liquidation. Inventory includes product costs, inbound freight, warehousing costs and vendor allowances not classified as a reduction of advertising expense. Required: What inventory costing method does Walgreen Co. use? What is the amount of the UFO reserve at the end of each of the two years? Enter your answers in millions