Charleston Company has elected to use the dollar-value LIFO retail method to value its inventory. The following data has been accumulated from the accounting records: 
Required:
Estimate the ending inventory for December 31, 2018.
Definitions:
Examiner
An individual who assesses others' knowledge, skills, or abilities in a specific area, often within an academic, professional, or vocational context.
Projective Tests
Psychological assessments that use ambiguous stimuli, such as inkblots or incomplete sentences, to elicit responses that reflect the respondent's inner thoughts, feelings, and conflicts.
Reliability
The consistency and dependability of a measurement or assessment tool over time.
Validity
The degree to which a test or instrument accurately measures what it is supposed to measure.
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