16) Linguini Inc. adopted dollar-value LIFO (DVL) as of January 1,2021 , when it had an inventory of 4 $843,000. Its inventory as of December 31,2021 , was $871,200 at year-end costs and the cost index was 1.10. What was DVL inventory on December 31,2021? A) 871,200 B) 843,000 C) 927,300 . D) 792,000