. Aber Company manufactures one product. On December 31, 2011, Aber adopted the dollarvalue LIFO inventory method. The inventory on that date using the dollar-value LIFO inventory method was $270,000. Inventory data are as follows: (14 points) Inventory at Price index Year year-end prices (base year 2009) 2012 $378,000 1.05 2013 575,000 1.15 Compute the inventory at December 31, 2012, and 2013, using the dollar-value LIFO method, and prepare the required yearend adjusting entry for 2013