Jeffrey Co. adopted the dollar-value LIFO method of inventory valuation on December 31, 2017. Its inventory at that date was $80,000 and the relevant price index was 100. Information regarding inventory for subsequent years is presented below. What is the cost of the ending inventory at December 31, 2022 under dollar-value LIFO?

Ending Inventory (End-of-Year Prices) Price-Index Inventory in Base Year Prices Change from Prior Year Layer-Year Layers of Inventory Price- Index for that year $ Value LIFO Total for that year. 100 2017 2018 80,000 115,500 105 2019 108,000 120 2020 122,200 130 2021 154,000 140 2022 176,900 145