estion 5 5 points Save Answer Higgins Company manufactures one product. On December 31, 2019, Higgins adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO inventory method was $210.000. Inventory data are as follows: Inventory at Price index Year 2020 2021 2022 $336,000 $437.000 $420,000 1.05 1.15 1.10 The value of the ending inventory using dollar value LIFO at December 31, 2021 is $325,500 $380.000 $394,500 $437,000