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1. Dollar-Value LIFO Retail Presented below is information related to Atrium Corporation.Price LIFO
Index Cost Retail

Inventory on December 31, 2010,
When dollar-value LIFO is adopted 100 $36,000 $74,500
Inventory December 31, 2011 110 ? 95,150

Compute the ending inventory under the dollar-value LIFO method at December 31, 2011. The cost-to-retail ratio for 2011 was 55%. 

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