Gross Corporation adopted the dollar-value LIFO method of inventory valuation on December 31,2013. Information regarding ending inventory is as follows Date December 31. 2013 December 31, 2014 December 31, 2015 December 31. 2016 Inventory at Year-End Prices Price Index (base vear 2013) 1.00 1.16 $71,600 125.280 123,690 144,576 1.44 11. What is the cost of the ending inventory at December 31. 2013 using dollar-value LIFO? a. $70,000 b. $70,800 c. $71,600 d. $72,500 12. What is the cost of the ending inventory at December 31. 2014 using dollar-value LIFO? a. $123.050 b. $124,048 c. $113.824 d. $108,000 13. What is the cost of the ending inventory at December 31, 2015 using dollar-value LIFO? a. $96.424 b. $93,000 c. $90,000 d. $100.062 14. What is the cost of the ending inventory at December 31, 2016 using dollar-value LIFO? a. $106,266 b. $100.400 c. $105,342 d. $107,080