Canova Corporation adopted the dollar$-$value LIFO retall method on January $1,2024.$ On that date, the cost of the inventory on hand was $$15,000$ and its retall value was $$20,000.$ Information for $2024$ and $2025$ is as follows:

$\backslash$table$[[$Date$,\backslash$table$[[$Ending Inventory$],[$at Retail$]],$Reta$11,$Price Index,$\backslash$table$[[$Cost$-$to$-$Retai$1],[$Percentage$]]],[\frac{2131}{2024},3,32,500,,1\mathrm{.}30,80\%$