how did they get this answer ?

On Decembet 31, 2024, a company adopted the dollar-value UFO inventory method. Inventory at the end of 2024 for its only inventory pool was 5400,000 under the dollar-value UFO method. At the end of 2025 , inventory ot yesr-end cost is $473,000 and the cost index is 110 . At the end of 2026 . invertory at yearend cost is $492000 and the cost index is 120 inventory at the end of 2026 at dollar-value UFO cost is: Muluple Choice 5400000 541,000 $40000 $40000