A company uses dollar-value LIFO and has layers of $200,000 at a 1.00 index from 20X1 and $40,000 at a 1.04 index from 20X2. If the company has $260,000 of inventory at end of year prices for 20x3 and a 1.11 index for 20X3, what would be the total dollar-value LIFO amount for 20X3? (Ch8) $235,603 $234,234 $237,000 $260,000