Which inventory method is better described as having an income-statement focus and why is it considered as such?

Which inventory method is better described as having an income-statement focus and why is it considered as such?



A) FIFO better approximates the value of ending inventory.

B) LIFO better approximates the value of ending inventory.

C) LIFO better approximates inventory cost necessary to generate revenue.

D) FIFO better approximates inventory cost necessary to generate revenue.


Answer: C


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