Cullumber Corporation adopted the dollar-value LIFO retail inventory method on January 1, 2024. At that time the inventory had a cost of $59,000 and a retail price of $100,000. The following information is available. The price index at January 1,2024 , is 100 . Compute the ending imentory at December 31 of the years 2024-2027. (Round ratios for computational purposes to 0 decimal places, e.g. 78% and final answers to 0 decimal places, es. 28,987.)