Kingbird Corporation adopted the dollar-value LIFO retail inventory method on January 1, 2024. At that time the inventory had a cost of $121,260 and a retail price of $215,000. The following information is available: The price index at January 1,2024, is 100 . Compute the ending inventory at December 31 of the years 2024-2027. (Round ratios for computational purposes to 1 decimal place, eg. 78.7\% and final answers to O decimal places, es. 28,987.)