Inventory Valuation Methods and Ending Inventory Value

Inventory Valuation Methods

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Question

When prices are rising, which of the following inventory valuation methods produces a higher ending inventory value?

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Explanations

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A. B. C. D.

B

When prices are rising, FIFO will produce the highest ending inventory value because the first in (lowest cost) inventory is the first out. This leaves the most recently purchased inventory on hand and since it was purchased at higher prices, it has the highest cost and ending inventory will have the greatest value.