Use the following information to answer the next three questions. On December 31. 2015. Bard Corp. adopted the dollar value LIFO inventory method. The base for 2016 through 2018 is as follows: Inventory at inventory layer established at that time was $400000 with a cost index of 1.00 Inventory data Cost Index Year-end Cost 413,100 422,100 Year Ended 12/31/2016 1.02 12/31/2017 1.05