Green Co. adopted the dollar-value LIFO inventory method on December 31, 2021. Green's entire inventory constitutes a single pool. On December 31, 2021, the inventory was $960,000 under the dollar-value LIFO method. Inventory data for 2022 are as follows:

12/31/22 inventory at year-end prices: $1,320,000 Relevant price index at year end (base year 2021): 110

Using dollar value LIFO, Green's inventory at December 31, 2022 is a. 1,056,000 b. 1,224,000 c. 1,200,000 d. 1,320,000