Main Co. began its manufacturing business last year. Main uses the dollar-value LIFO method to determine the value of its inventory. Mains inventory was valued at $100,000 at the end of last year, and, using current costs, $132,000 at the end of the current year. The prices for Mains inventory during the current year were 20% higher than last years prices. What amount should Main report as inventory on its balance sheet at the end of the current year