Marigold Corp. had January 1 inventory of $304000 when it adopted dollar-value LIFO. During the year, purchases were $1850000 and sales were $2980000. December 31 inventory at year-end prices was $436180, and the price index was 113. What is Marigold Corp.s ending inventory?

$436180.

$304000.

$386000.

$396660.