On January 1, Year 2, West Co. adopted the dollar-value LIFO inventory method. Inventory data for Year 2 and Year 3 are as follows: Inventory Relevant Date Current Year Cost Price Index 1/1/Year 2 $250,000 1.00 12/31/Year 2 $278,250 1.05 12/31/Year 3 $364,000 1.12 West's dollar-value LIFO inventory under U.S. GAAP at December 31, Year 3 is: