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Padopted the dollar-value last-in first-out inventory method on 1/1/2017. In applying the dollar-value LIFO method, internal price indexes are used. The following data were available the two years following the adoption of dollar-value LIFO: Ending Inventory At Current Year Costs Cost Index 1/1/2017 12302 12/31/2017 22028 1.071 12/31/2018 31884 1.112 a. Under the dollar-value LIFO method P's inventory on 12/31/2018 is: 29580.42 b. P's purchased $222313 of inventory during the year. P's cost of goods sold expense for 2018 using the dollar-value LIFO method is: 213300.28