Aber Company manufactures one product. On December 31, 2013, Aber adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO inventory method was $450,000. Inventory data are as follows: Year Inventory at year-end prices Price index (base year 2013) 2014 $630,000 1.05 2015 $920,000 1.15 2016 $950,000 1.25