Which is NOT true about Dollar-Value LIFO (DVL)?

DVL focuses on a change in dollar value of each years beginning & ending inventory, adjusted to base-year cost by cost/price index.

A variety of goods subject to the same cost-change pressure can be combined into one pool in DVL.

DVL minimizes LIFO liquidation.

DVL simplifies record-keeping and is less costly to use than unit LIFO because DVL does not have any inventory layers.