kamara5

Revenue in both Current Rate and Temporal are measured at the Average Rate.
Under the Current Rate method - COGS is measured at the Average Rate.
Temporal - Historical rate - but in this case since it is LIFO - for COGS - the last in would be in COGS - so the last inventory - so Current Rate would be used for the COGS. Since Current Rate has depreciated - this would be a lower number than the average rate - so Gross profit would be higher under the temporal method.