Sunland Company adopted the dollar-value LIFO method of inventory valuation on December 31, 2019. Its inventory at that date was $1104000 and the relevant price index was 100. Information regarding inventory for subsequent years is as follows: Date Inventory at Current Prices Current Price Index December 31, 2020 $1280000 107 1454000 125 December 31, 2021 December 31, 2022 1625000 130 What is the cost of the ending inventory at December 31, 2021 under dollar value LIFO? (Round intermediate calculations and final answer to O decimal places, eg. 10,000.) O $1167344. $1160200. O $1163200. O $1196262 Given the acquisition cost of product ALPHA is $23, the net realizable value for product ALPHA is $20, the normal profit for product ALPHA is $1.00, and the market value (replacement cost) for product ALPHA is $18, what is the proper per unit inventory value for product ALPHA applying LCM? O $20.00 O $23.00 $18.00. O $19.00