On Jan. 1, 2021, Wowzers Co. adopted Dollar Value LIFO. Below is the company's Dollar Value LIFO chart for ending inventory as of Dec. 31, 2021: Layer 1/1/2021 12/31/2021 Inventory at Base Year Costs 62,000 40,570 Price Index 1.00 1.20 On Dec. 31, 2022 the company had ending inventory at FIFO costs of $107,000. The price index for 2022 is 1.66. What is the dollar-value LIFO ending inventory balance reported at Dec 31, 2022?