Frederick Company adopted the dollar$-$value LIFO method on January $1,2015($using internal price indexes and multiple pools$).$ The following data are available for inventory pool A for the $2$ years following adoption of LIFO.

At Base$-$ At Current$-$ Price

Inventory Year Cost Year Cost Index

$1/1/15$ $$110,000$ $$110,000100$

$12/31/15132,000138,600105$

$12/31/16140,800157,696112$

Using the dollar$-$value LIFO method, at what amount should the inventory be reported at December $31,2016?$

Computation of price indexes:

$12/31/15$

$12/31/16$

Dollar$-$value LIFO inventory $12/31/15$:

Dollar$-$value LIFO inventory

Dollar$-$value LIFO inventory $12/31/16$:

Dollar$-$value LIFO inventory