Giddens Company adopted the dollar-value LIFO inventory method on December 31, Year 1. On December 31, Year 1, Giddens' inventory was in a single inventory pool and was valued at $400,000 under the dollar-value LIFO method. Inventory data for Year 2 are as follows: 12/31 Year 2 inventory at year-end prices Price index at 12/31 Year 2 (base year Year 1) Giddens' inventory at dollar-value LIFO at December 31, Year 2 is: A. $440,000 B. $510,000 C. $500,000 D. $550,000 $550,000 110