On January 1, 2010. Badger Inc. adopted the dollar-value LIFDI method. The inventory cost on this date was $100,300. The ending inventory, vaiued at year-end costs. and the relative cost index for each of the next three years is below. Ending inventory at Yearend yearend costs Cost Index 2010 $120,045 1.05 2019 144,320 1.10 2820 154,860 1.29