4. Ashbrook Company adopted the dollar-value LIFO method on January 1, 2012 (using internal price indexes and multiple pools). The following data are available for inventory pool A for the 2 years following adoption of LIFO.

Inventory		At Base-Year Cost		At Current-Year Cost
1/1/12		$200,000		$200,000
12/31/12		240,000		264,000
12/31/13		256,000		286,720

Computing an internal price index and using the dollar-value LIFO method, at what amount should the inventory be reported at December 31, 2013? (Round price index and dollar-value LIFO inventory to 0 decimal places, e.g. 162. )
Price Index ___________

Dollar-Value LIFO inventory _______________

5. Donovan Inc., a retail store chain, had the following information in its general ledger for the year 2013.

Merchandise purchased for resale		$909,400
Interest on notes payable to vendors		8,700
Purchase returns		16,500
Freight-in		22,000
Freight-out		17,100
Cash discounts on purchases		6,800

What is Donovan