Joel Embiid Company adopted the dollar$-$value LIFO inventory

method on $12/31/23.$ Inventory data are as follows:

Inventory Price

Year at Yr End Index

$20235,8751\mathrm{.}00$

$20248,2501\mathrm{.}23$

$202514,4251\mathrm{.}36$

$20267,5751\mathrm{.}25$

$202716,4251\mathrm{.}40$