On January 1, 2021, Badger Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $102,000. 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	$	132,300				1.05
2022		151,800				1.10
2023		162,000				1.20

In determining the inventory balance for Badger to report in its 12/31/2022 balance sheet:

Multiple Choice

• An additional layer of $13,200 is added to the 12/31/2021 balance.

• An additional layer of $25,200 is added to the 12/31/2021 balance.

• An additional layer of $24,200 is added to the 12/31/2021 balance.

• None of these answer choices are correct.

On January 1, 2021, Badger Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $102,000. The ending Inventory valued at year-end costs, and the relative cost index for each of the next three years is below. Ending inventory at Year-end year-end costs Cost Index 2021 $132,300 1.85 2022 151, 880 1.10 2023 162,800 1.20 In determining the Inventory balance for Badger to report in its 12/31/2022 balance sheet: Multiple choice An additional layer of $13,200 is added to the 12 31 2021 balance. An additional layer of $25.200 is added to the 1231 20 21 balance. O An additional layer of $24 200 is added to the 12/312021 balance. None of these answer choices are correct