CFAI EOC FRA Inventory Q14~ is the answer correct?

The question is to covert LIFO to FIFO, but I thought you can only use

FIFO inventory=LIFO Inventory+LIFO reserve

for the part of inventory that used LIFO method, which would be finished goods. The other inventories are valued at “average-cost” basis.,

So for this question, why would you convert to FIFO using the whole inventory 608,572 instead of the LIFO part 94,578?