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Sheridan Company adopted the dollar-value LIFO inventory method on December 31, 2020. Sheridan's entire inventory constitutes a single pool. On December 31, 2020, the inventory was $962000 under the dollar-value LIFO method.
Inventory data for 2021 are as follows:
12/31/21 inventory at year-end prices $1310000Relevant price index at year end (base year 2020) 108
Problem 1: Using dollar value LIFO, Sheridan's inventory at December 31, 2021 is
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