On January 1, 2021, Badger Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $101,100. The ending inventory, valued at year-end costs, and the relative cost index for each of the next three years is below: Year-end Ending inventory at year-end costs Cost Index 2021 $ 129,465 1.05 2022 147,840 1.10 2023 158,220 1.20 In determining the inventory balance for Badger to report in its 12/31/2022 balance sheet