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Bond Company adopt el mtodo de inventario LIFO de valor en dlares el 1 de...

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Accounting

Bond Company adopt el mtodo de inventario LIFO de valor en dlares el 1 de enero de 2021. Al aplicar el mtodo LIFO, Bond utiliza ndices de costos internos y el enfoque de grupos mltiples. Los siguientes datos estaban disponibles para el grupo de inventario n. 3 durante los dos aos posteriores a la adopcin de LIFO:

Acabando el inventario
Ao A fin de ao en la base Costo anual ndice de costos
1/1/2021 ps 304,000 ps 304,000 1.00
31/12/2021 341,250 325.000 1.05
31/12/2022 435,420 354.000 1.23

Bajo el mtodo LIFO de valor en dlares, el inventario al 31 de diciembre de 2022 debe ser

R. $361,720.

B $354,000.

C $355,050.

D. Ninguna de estas opciones de respuesta es correcta.

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