On December 31, 2018, Kern Company adopted the dollar-value LIFO inventory method. All of Kern’s inventories constitute a single pool. The inventory on December 31, 2018, using the dollar-value LIFO inventory method was $600,000. Inventory data for 2019 are as follows:
Under the dollar-value LIFO inventory method, Kern’s inventory method, Kern’s inventory on December 31, 2019, would be:
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