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Testbank Problem 151 Flint Department Store wishes to use the retail LIFO method of valuing inventories for 2021. The appropriate data are as follows: At Cost $1,292,000 2,115,000 December 31, 2020 inventory (base layer) Purchases (net of returns, allowances, markups, and markdowns) Sales revenue Price index for 2021 At Retail $2,115,000 3,525,000 3,170,000 104 Complete the following schedule. (Round answers to o decimal places, e.g. 5,275.) Computation of Retail Inventory for 2021 Cost Retail Ratio Inventory, December 31, 2020 Purchases (net of returns, allowances, markups, and markdowns) Total available Less: Sales Inventory, December 31, 2021, at retail Cost Retail Adjustment of Inventory to LIFO Basis Ending inventory at base year prices Beginning inventory at base year prices Increase at base year prices Increase at 2021 retail Increase at 2021 cost Inventory, December 31, 2021, at LIFO cost
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