Sparky Company adopted Dollar Value LIFO (DVL) on January 1, 20x1 for its one inventory pool. The inventory's value on this date was $360,000. The ending inventory valued at year-end costs for 20x1, 20x2 and 20x3 are reported below along with the price index for each year:

Year	Ending Inventory at Year-end Costs	Specific Price Index
Dec 31, 20X1	$407,570	106
Dec 31, 20X2	$439,450	110
Dec 31, 20X3	$427,800	115

a. Determine the Ending Inventory value to be reported on Sparky's balance sheet dated December 31, 20x3 using DVL: $[Blank_1]

B.Using the information in Question #1 above, answer the following:

If Sparky purchased $1,250,000 of goods held in inventory during 20x3, determine COGS for the year ended December 31, 20x3 using Dollar Value LIFO.