On January 1 of Year 5, Benn Company changed from FIFO to LIFO for income tax and external reporting purposes. At that date, the beginning FIFO inventory (the base inventory for LIFO purposes) was $84,000. The following information is available from Benns records for Year 5 through Year 8. Year Ending Inventory on a FIFO Basis Price Index Year 5 $99,000 1.1 Year 6 104,400 1.2 Year 7 120,900 1.3 Year 8 120,000 1.2 Required Compute the ending inventory on a dollar-value LIFO basis for Year 5, Year