On January 1, 2014, ABC Company’s first day of operations, the company purchased $250,000 of finishe

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On January 1, 2014, ABC Company’s first day of operations, the company purchased $250,000 of finished goods inventory The company decided to employ the dollar-value LIFO method for reporting its inventory The following table includes inventory information from 2014-2017:

Date

Inventory at current cost

Cost index

12/31/14

$315,000

105

12/31/15

$378,000

108

12/31/16

$352,000

110

12/31/17

$421,200

117

A Determine the appropriate inventory valuation at 12/31/14

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