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Presented below is information related to Whispering Company. Date Ending Inventory (End-of-Year Prices) Price Index December 31, 2014 $ 83,600 100 December 31, 2015 261,723

Presented below is information related to Whispering Company. Date Ending Inventory (End-of-Year Prices) Price Index December 31, 2014 $ 83,600 100 December 31, 2015 261,723 231 December 31, 2016 258,456 264 December 31, 2017 292,006 286 December 31, 2018 349,580 308 December 31, 2019 421,399 319 Compute the ending inventory for Whispering Company for 2014 through 2019 using the dollar-value LIFO method.

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