Sharjah adopted the dollar-value LIFO inventory method on January 1, 2019. In applying the LIFO method, Ramtha uses internal cost indexes and the multiple-pools approach. The following data were available for Inventory for the three years following the adoption of LIFO: Date Current Prices Price Index January 1, 2019 $300,000 100 December 31, 2019 $345,600 108 December 31, 2020 $100,000 125

19.	What is the cost of the ending inventory at December 31, 2019 under dollar-value LIFO?