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Victor Manufacturing Co. switched from FIFO to LIFO on January 1, 2004 for exter

ID: 2533855 • Letter: V

Question

Victor Manufacturing Co. switched from FIFO to LIFO on January 1, 2004 for external reporting and income tax purposes, while retaining FIFO for internal reports. On that date the FIFO inventory equaled $360,000. The ensuing three-year period resulted in the following:

Date

Inventory

Year-End Costs

Cost

Index

December 31, 2004

$438,000

1.05

December 31, 2005

460,000

1.25

December 31, 2006

520,000

1.35

The ending inventory at December 31, 2005, using the Dollar-value LIFO method would be

a.

$370,000

b.

$402,000

c.

$368,400

d.

$368,000

Date

Inventory

Year-End Costs

Cost

Index

December 31, 2004

$438,000

1.05

December 31, 2005

460,000

1.25

December 31, 2006

520,000

1.35

Explanation / Answer

Answers