A - When a company forces its distributors to sell more units that it can handle its an income management scheme best known as:

1. Revenue and expense recognition
2. Accruals management
3. Non-operating and non-recurring items

B - A company that chooses FIFO over LIFO, under an increasing price scenario:

1. Will have a lower inventory on balance sheet
2. Will experience a greater Cost of Goods Sold
3. Will experience greater Gross Profit