How to Adjust LIFO Inventory to FIFO Inventory

FIFO INVENTORY=LIFO INVENTORY+LIFO RESERVE LIFO Reserve divided into 2 parts, one is under th liabilities (tax), which is equal to LIFO reserve*tax rate. the other one is under the equity (retained earnings), which equals LIFO reserve*(1-tax rate). In the other words, the LIFO reserve could be explain as following:

LIFO Reserve=deferred taxes+retained earnings

FIFO COGS=LIFO COGS-(ending LIFO reserve-beginning LIFO reserve)