The Shill Company uses the dollar-value LIFO method for valuing inventory. The following inventory information is available at the end of the year:

Year	Year-End Price					Price Index
1		$	200,000			100
2			250,000			105
3			296,000			108
4			286,000			110

The inventory at the end of Year 2 under dollar-value LIFO is:

Multiple Choice

• $238,095.

• $240,000.

• $250,000.

• $262,500.