Under the dollar-value LIFO retail method, to determine if the increase in the value of inventory was due to an increase in quantities:
A.	Compare beginning and ending inventory amounts at current year prices.
B.	Compare beginning and ending inventory amounts after adjusting both amounts to the average price level for the year.
C.	Inflate beginning inventory amount to end of year prices and compare to ending inventory amount.
D.	Deflate the ending inventory amount to beginning of year prices and compare to the beginning inventory amount.
Answer:D
Under the dollar-value LIFO retail method, to determine if the increase in the value of inventory was due to an increase in quantities:
A.	Compare beginning and ending inventory amounts at current year prices. B.	Compare beginning and ending inventory amounts after adjusting both amounts to the average price level for the year. C.	Inflate beginning inventory amount to end of year prices and compare to ending inventory amount. D.	Deflate the ending inventory amount to beginning of year prices and compare to the beginning inventory amount.