please show how you worked this out

Presented below is information related to Flounder Corporation Price Index LIFO Cost Retail Inventory on December 31, 2020, when dollar-value LIFO is adopted Inventory, December 31, 2021 100 $ 68,100 $ 38,000 ? 110 97,460 Compute the ending inventory under the dollar value LIFO method at December 31, 2021. The cost-to-retail ratio for 2021 was 50% Ending inventory under the dollar value LIFO method at December 31, 2021