I have received 5 different answers for this question and have no idea what the right answer is. Please help!!! Thank you!!

Presented below is information related to Pearl Corporation. Price Index LIFO Cost Retail Inventory on December 31, 2017, when dollar-value LIFO is adopted Inventory, December 31,2018 100 110 $70,000 96,250 $33,100 Compute the ending inventory under the dollar-value LIFO method at December 31, 2018. The cost-to-retail ratio for 2018 was 60%. Question: Ending inventory under the dollar-value LIFO method at December 31, 2018 (I have received several answer, such as 54,440 and 57,750 that were incorrect. Please show how vou arrived at vour answer, thank vou