Bond Company adopted the dollar value LIFO inventory method on January 1, 2021 Inclying UFO method. Bond ses manufcondes and the mundo cach the No 3 for the two years following the adoption of UFO Engine Inventory At Year- At Base Year End Year cost 1/1/2021 5906,00 $195,500 12/31/2021 20,210 323,500 12/31/2022 431,730 351,000 Cost Index 1.00 1.06 1.23 Under the doll UFO mathod, the motory at December 31, 2022 should be Moe Choice Net 55100 O