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When measuring a firm's ending inventory, which of the following is the best reason that dollar-value LIFO would be greater than the comparable base-year value?

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When measuring a firm's ending inventory, which of the following is the best reason that dollar-value LIFO would be greater than the comparable base-year value? The firm added LIFO inventory layers during the year. The base-year values are measured in units that may have lower values. The price index used to determine dollar-value LIFO is greater than 1.0. Beginning inventory in the first year under dollar-value LIFO is higher than the base-year comparable cost

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