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The following information can be found in Manufacturer Company's financial statements. The firm uses LIFO COGS Inventory Net Income Retained Earnings LIFO Reserve Tax Rate 2006 $ 2,500,000 $180,000 $125,000 $500,000 2005 $2,000,000 $140,000 $100,000 $400,000 $40,000 40% $30,000 40% 14. If Manufacturer used FIFO its retained earnings as of the end of fiscal 2006 would be: A. $540,000 B. $440,000 C. $524,000 D. $506,000 15. If Manufacturer used FIFO in both years the amount by which 2006 net income changes is: A. $ 165,000 B. $ 149,000 C. $ 135,000 D. $ 6,000 16. In a period of rising prices: a. LIFO ending inventory will be grater than FIFO ending inventory b. LIFO COGS will be less than FIFO COGS c. LIFO taxes will be greater than FIFO taxes d. b and c e. none of the above