1. Grouper Company had ending inventory at end-of-year prices of $115,800 at December 31, 2016; $140,572 at December 31, 2017; and $158,040 at December 31, 2018.

2. The year-end price indexes were 100 at 12/31/16, 113 at 12/31/17, and 120 at 12/31/18.

Year Ended December 31	Inventory at Year-end Costs	Cost Index (Relative to Base Year)
2016	$115,800	100
2017	$140,572	113
2018	$158,040	120

Compute the ending inventory for Grouper Company for 2016 through 2018 using the dollar-value LIFO method.

2016 2017 2018 Ending Inventory