Problem 4 Frederick Company adopted the dollar-value LIFO method on January 1, 2017 (using internal price indexes and multiple pools). The following data are available for inventory pool A for the 2 years following adoption of LIFO. At Base At Current Price Inventory Year Cost Year Cost Index 1/1/17 $110,000 $110,000 100 12/31/17 132,000 138,600 12/31/18 140,800 157,696 Using the dollar-value LIFO method, at what amount should the inventory be reported at December 31, 2018? 105 112