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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

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 2011 $19,300 100 2012 21,293 107 2013 25,194 114 Compute the value of the 2012 and 2013 inventories using the dollar-value LIFO method. 2012 2013 Inventory under LIFO $ $

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