of grain Iowa farmers sold each month. Marketing year average is the weighted average released by USDA NASS. Iowa Cash Corn and Soybean Prices File A2-11 February 2018 www.extension.iastate.edu/agdm
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Inventories are stated at the lower of cost or market, primarily using the retail method. The last-in, first-out (LIFO) method, utilizing internal inflation indices, was used to determine cost for $6,148, $5,990 and $5,883 of inventory as of year end 1998, 1997, and 1996, respectively.olution â¢ Here students review the retail method. Kmart calculates the mark-up on all merchandise, perhaps a number of mark-up rates for different categories. As inventory is counted, the retail price of each item is recorded. The company uses the mark-up rate(s) to convert the retail price into cost for each item.