Top Taco has adopted the dollar-value LIFO inventory method . In applying the LIFO method, Top Taco uses internal cost indexes and the multiple-pools approach. The following data is available for the years following the adoption of LIFO: Ending Inventory

Year	At Current Cost	Cost Index
12/31/10	$80,000	1.0
12/31/11	$81,900	1.05
12/31/12	$95,700	1.10
12/31/13	$118,800	1.20

Under the dollar-value LIFO method, what is the inventory at December 31, 2013 ?