The dollar$-$value LIFO method was adopted by Oriole Corp. on January $1,2025.$ Its inventory on that date was $$367,700.$ On

December $31,2025,$ the inventory at prices existing on that date amounted to $$347,200.$ The price level at January $1,2025,$ was $100,$

and the price level at December $31,2025,$ was $112.$

Compute the amount of the inventory at December $31,2025,$ under the dollar$-$value LIFO method.

Inventory $12/31/25$ under dollar$-$value LIFO method $