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 $1000) for five products both ways. Based on the following results, is LIFO more effective in keeping the value of his inventory lower?
What is the value of calculated t?

A) +0.93
B) $\pm$ 2.776
C) +0.0.47
D) -2.028