Sheffield Corp. adopted the dollar-value LIFO inventory method on December 31, 2020. Sheffield's entire inventory constitutes a single pool. On December 31, 2020, the inventory was $966000 under the dollar- value LIFO method. Inventory data for 2021 are as follows: 12/31/21 inventory at year-end prices $ 1340000 Relevant price index at year end (base year 2020) 110 Using dollar value LIFO, Sheffield's inventory at December 31, 2021 is (Round intermediate calculations and final answer to O decimal places, e.g. 10,000.) O $1218182. O $1243400. O $1340000. O $1062600