D Question 20 6 pts On Jan 1, 2021, Who Company adopted Dolar Value UFO Below is the company's Dollar Vahe LIFO chart for ending inventory as of Dec. 31, 2021 Laterials Layer Inventory.at Base Year Price Index Costs DV LIFO Inventory 1/1/2021 76,000 1 76,000 12/31/2021 64.000 1.2 76.800 Total 140,000 152,800 On Dec. 31, 2022, the company had ending inventory at current (FIFO) costs of $105,000. The price index for 2022 is 1.3. Answer the following two questions using the dropdown menus. A. On Dec 31, 2022, what is the ending inventory at base year costs? [Select] B. On Dec 31, 2022, what is the ending dollar-value LIFO inventory balance? [Select]