Zimmerman Corp. had 2,240 units of part M.O. on hand May 1, 2014, costing $30 each. Purchases of part M.O. during May were as follows.

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Ashbrook Company adopted the dollar-value LIFO method on January 1, 2014 (using internal price indexes and multiple pools). The following data are available for inventory pool A for the 2 years following adoption of LIFO.

Inventory		At Base-Year Cost		At Current-Year Cost
1/1/14		$225,000		$225,000
12/31/14		240,000		288,000
12/31/15		263,000		323,490

Computing an internal price index and using the dollar-value LIFO method, at what amount should the inventory be reported at December 31, 2015?

Zimmerman Corp. had 2,240 units of part M.O. on hand May 1, 2014, costing $30 each. Purchases of part M.O. during May were as follows Units Units Cost May 9 2,740 $31 32 34 17 4,240 26 1,740 A physical count on May 31, 2014, shows 2,740 units of part M.O. on hand. Using the FIFO method, what is the cost of part M.O. inventory at May 31, 2014? Using the LIFO method, what is the inventory cost? Using the average cost method, what is the inventory cost? (Round answers to O decimal places, e.g. 1,620.) FIFO IFO Average Co Inventory Cost 91,160 82,700 279780