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Studies show that the supply curve for oranges has shifted.Which of the following could not explain the shift of the supply curve?
Ending Inventory
The total value of all the goods that a company has in stock at the end of its accounting period.
Cost Allocation
The process of identifying, aggregating, and assigning costs to cost objects such as products, services, or departments.
LIFO Conformity Rule
A U.S. tax regulation requiring companies that apply the last-in, first-out (LIFO) inventory costing method for tax reporting to also use it for financial reporting.
Costing Methods
Techniques used to determine the cost of a product or service, such as job costing, process costing, and activity-based costing.
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