E9-27B (Dollar-Value LIFO Retail) Brooks Corporation adopted the dollar-value LIFO retail inventory method on January 1, 2013. At that time the inventory had a cost of $146,000 and a retail price of $250,000.

E9-27B (Dollar-Value LIFO Retail) Brooks Corporation adopted the dollar-value LIFO retail inventory method on January 1, 2013. At that time the inventory had a cost of $146,000 and a retail price of $250,000.

The following information is available.

Year-End Inventory Current Year Year-End

at Retail Cost—Retail % Price Index

2013 $271,000 58% 105

2014 291,500 60% 108

2015 280,000 61% 110

2016 311,000 59% 120

The price index at January 1, 2013, is 100.

Instructions

Compute the ending inventory at December 31 of the years 2013–2016. Round to the nearest dollar.