Intella, Inc. adopted the dollar-value retail LIFO method on January 1, 2012. The following data apply to the 4 subsequent years:  

  

      

  

In addition, the following price indexes are available:

  

      

  

Required:

Compute the inventory at the end of each of the 4 years. Round the cost-to-retail ratio to 3 decimal places. 

Cost Retail Cost Retail $ 80,000 190,000 200,000 230,000 210,000 Inventory, January 1 Purchases $40,000 85,500 Purchases $117,600 $280,000 260,000 320,000 300,000 2012 2014 Sales Purchases Sales Purchases 2015 147,200 2013 92,000 Sales Sales