Sheffield Corporation adopted the dollar$-$value LIFO retail inventory method on January $1,2024.$ At that time the inventory had a cost

of $$128,480$ and a retail price of $$220,000.$ The following information is available:

The price index at January $1,2024,$ is $100.$

Compute the ending inventory at December $31$ of the years $2024-2027.($Round ratios for computational purposes to $1$ decimal place, e$.$g$.$

$78\mathrm{.}7\%$ and final answers to $0$ decimal places, e$.$g$.28,987.)$