3. ABC Corporation adopted the dollar-value LIFO method of inventory valuation on December 31, 2019. Its inventory at that date was $100,000 and the relevant price index was 100. Information regarding inventory for subsequent years is as follows: Inventory at Current Date Current Prices Price Index December 31, 2020 $284,000 107 December 31, 2021 450,000 125 December 31, 2022 625,000 130 What is the cost of the ending inventory at December 31, 2020 under dollar-value LIFO? What is the cost of the ending inventory at December 31, 2021 under dollar-value LIFO? What is the cost of the ending inventory at December 31, 2022 under dollar-value LIFO