Dollar-Value LIFO

On January 1 of Year 1, Dorso Company adopted the dollar-value LIFO method of inventory costing. Dorso's December 31 ending inventory records are as follows:

Year 1: Current cost, $20,000; Index, 100

Year 2: Current cost, $33,600; Index, 120

Using the dollar-value LIFO method, compute Dorso's December 31 ending inventory for Year 2. (Do not round your intermediate calculations.)

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