The cost of the 1, 200 units sold on May 30 under the FIFO method is $86, 400 $91, 200 $94, 800 $94, 080 The cost of the goods sold on May 16 under the moving-average method is $24,000 $28, 800 $31, 200 $30, 400 Nimzo Co. began using dollar-value LIFO in Year 1. The following information is available: The ending inventory in Year 3 using dollar-value LIFO is $33,000 $32, 550 $33, 250 $36, 300 The following is taken from the financial statements of the Markwell Company: Markwell uses dollar-value LIFO to value ending inventory, and the base year is Year 1. Markwell's ending inventory at December 31, Year 3, under dollar-value LIFO is $100, 500 $115, 500 120,000 $124, 875