Accounting Procedures Allow a Business to Evaluate Their Inventory at LIFO

Multiple Choice

Accounting procedures allow a business to evaluate their inventory at LIFO (Last In First Out) or FIFO (First In First Out) . A manufacturer evaluated its finished goods inventory (in $ thousands) for five products both ways. Based on the following results, is LIFO more effective in keeping the value of his inventory lower?
If you use the 5% level of significance, what is the critical t value?

A) +2.132
B) $\pm$ 2.776
C) +2.262
D) $\pm$ 102.228