The Marshall Variety Store uses the lifo retail inventory method at fluctuating prices. The following information is available as of January 2, 2021: Cost Retail Inventory, January 2, 2021 $186,000 $270,000 Purchases 560,000 700,000 Sales 760,000 Net Markups 160,000 Net Markdowns 60,000 What was the inventory value as of December 31, 2021 using the dollar value lifo-retail inventory method with an index of 1.107 Multiple Choice O $281,818 O $214,000 O $195,100