ABC Inc. accounts for inventory using the dollar-value LIFO method. The following information is available for the years 2020 through 2022. Price Index Year 2020 2021 2022 Ending Inventory at FIFO $10,000 25,000 17,500 1.15 1.20 What is ending inventory for year 2022 using the dollar value LIFO method? $15,271 $13,000 $12,417 $23,500