Use the following to answer question 80: Gross Corporation adopted the dollar-value LIFO method of inventory valuation on December 31, 2011. Its inventory at that date was $440,000 and the relevant price index was 100. Information regarding inventory for subsequent years is as follows: Inventory at Current Current Prices Price Index December 31, 2012 $513,600 December 31, 2013 580.000 125 December 31, 2014 650.000 130 107 80. What is the cost of the ending inventory at December 31, 2013 under dollar value #LIFO? A) $464,000. B) $462,800. $465,680. D) $480,000