[求助]2007年官方样题NO.17解题思路??

17. An analyst has determined that Megamore Industries uses the LIFO inventory method.
Megamore’s reported gross income for the year is most likely to be overstated and require
adjustment by the analyst if, during the year, Megamore experienced a(n):
A. increase in inventory prices.
B. decrease in inventory prices.
C. increase in inventory quantities.
D. decrease in inventory quantities.

正确答案是D.

LIFO可以反映current period CGS的价值,题目中说gross income overstated, Sales-CGS=gross income, 所以我理解就是CGS understated, 既然是CGS值算少了，我就推测是falling price period,结果做的时候就选了Ｂ．

请高人指点迷津！！正确的逻辑思路到底应该是什么样子的？？

谢谢了！！