On Jan. 1,2020, Omni-Night Company adopted Dollar Value LIFO. Below is the company's Dollar Value LIFO chart for ending inventory as of Dec. 31,2020. On Dec. 31.2021. Omni-Night had ending inventory at current (FIFO) costs of $165,000 and a price index for 2021 of 1.10 . Answer the following two questions. On Dec. 31, 2021, what is Omni-Night's ending inventory at base year costs? 150,000 On Dec. 31, 2021, what is Omni-Night's ending Dollar Value LIFO inventory balance? 132,500