Using the Dollar-Value LIFO Retail Method for Inventory

Using the dollar-value LIFO retail method for inventory:

A) Is the same as dollar-value LIFO, except that the inventory is measured at retail, rather than at cost.
B) Combines retail LIFO accounting with dollar-value LIFO accounting.
C) Allows companies to report inventory on the balance sheet at retail prices.
D) All of the above are correct.