Gordon Ramsey Grill adopted dollar-value LIFO on January 1, 2021, when its inventory had a cost of $600,000. On December 31, 2021, inventory measured at year-end costs was $665,600, and the cost index was 1.04. What should Gordon report as ending inventory on its balance sheet on December 31, 2021? $600,000 $665,600 $640,000 $641,600