Use the following information for questions 13 through 14. Dolan Corporation adopted the dollar-value LIFO method of inventory valuation on January 1, 2021. Information regarding inventory for the years is as follows: 13. What is the cost of the ending inventory at December 31,2022 under dollar-value LIFO? a. $116,000. b. $115,700. c. $116,420. d. $120,000. 14. What is the cost of the ending inventory at December 31,2023 under dollar-value LIFO? a. $128,120. b. $127,400. c. $125,000. d. $131,700