medium · Financial Accounting assets

A firm sells 100 units of inventory. The first 50 were purchased at $10 each, and the next 50 were purchased at $15 each.

If the firm uses LIFO and prices are rising, which of the following is true compared to using FIFO?

  1. The LIFO reserve will decrease
  2. Net Income is higher and Taxes are higher
  3. Ending Inventory is more representative of current replacement costs
  4. Cost of Goods Sold is higher and Ending Inventory is lower

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