Flounder Corporation adopted the dollar-value LIFO retail inventory method on January 1, 2024. At that time the inventory had a cost of $45,000 and a retail price of $100,000. The following information is available. 2024 2025 2026 2027 Year-End Inventory at Retail $119,700 137,640 Ending inventory 120,640 170.100 Current Year Cost-Retail % 60% 2024 55% 56% The price index at January 1, 2024, is 100. 65% Year-End Price Index 105 111 116 Compute the ending inventory at December 31 of the years 2024-2027. (Round ratios for computational purposes to 0 decimal places, e.g. 78% and final answers to O decimal places, e.g. 28,987.) 126 2025 2026 2027