On January 1, 2021, Badger Inc, adopted the dollar-value LIFO method, The inventory cost on this date was $100,600. The ending inventory valued at year-end costs, and the relative cost index for each of the next three years is below: Year-end 2021 2022 2023 Ending inventory at year-end costs $127,890 145,640 156,120 Cost Index 1.05 1.10 1.20 in determining the inventory balance for Badger to report in its 12/312022 balance sheet: Multiple Choice An additional layer of $11660s added to the 12/31/2021 balance None of these answer choices are correct An additional layer of $23,660 is added to the 12/31/2021 balance An additional layer of $22.660 is added to the 12/31/2021 balance