Concord Company has used the dollar$-$value LIFO method for inventory cost determination for many years. The following data were extracted from Concord's records.

$\backslash$table$[[$Date$,\backslash$table$[[$Price$],[$Index$]],\backslash$table$[[$Ending Inventory$],[$at Base Prices$]],\backslash$table$[[$Ending Inventory$],[$at Dollar$-$Value LIFO$]]],[$December $31,2025,105,$$$92,220,$$$98,700$