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  • Lubricants and convenience store merchandise are valued using the FIFO valuation method.11Table of ContentsWESTERN REFINING, INC. AND SUBSIDIARIESNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(UNAUDITED)As of September 30, 2012 and December 31, 2011, refined products valued under the LIFO method and crude oil and other raw materials totaled 4.7 million barrels and 5.2 million barrels, respec
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