Nimzo Co. began using dollar-value LIFO in Year 1. The following information is available Ending Inventory at Price Year Current-Year Cost Index No. $30,000 32,550 36,300 100 105 110 2 The ending inventory in Year 3 using dollar-value LIFO is O A) $33,000 O B) $32,550 O C) $33,250 0 D) $36,300