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Arna, Inc. uses the dollar-value LIFO method of computing its inventory. Data for the past 3 years follow. Year Ended December 31 Inventory at Current-Year

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Arna, Inc. uses the dollar-value LIFO method of computing its inventory. Data for the past 3 years follow. Year Ended December 31 Inventory at Current-Year Cost Price Index 2013 $19,750 100 2014 22,140 108 2015 25,935 114 Compute the value of the 2014 and 2015 inventories using the dollar- value LIFO method

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