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Opera Corp. uses dollar-value LIFO method of computing its inventory cost. Data for the past three years is as follows: Year ended Inventory at Price

Opera Corp. uses dollar-value LIFO method of computing its inventory cost. Data for the past three years is as follows:

Year ended Inventory at Price

December 31. End of Year Prices Index

2013 $ 19,750 1.00

2014 22,140 1.08

2015 25,935 1.14

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