On January 1, 2021, Badger Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $100,400. 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 $ 127,260 144,760 155, 280 Cost Index 1.05 1.10 1.20 What inventory balance should Badger report on its 12/31/2021 balance sheet? Multiple Choice $127,200 $100,400