Whispering Company adopted the dollar-value LIFO method on January 1, 2020 (using internal price indexes and multiple pools). The following data are available for inventory pool A for the 2 years following adoption of LIFO. At Base-Year Cost At Current-Year Cost Inventory 1/1/20 $194,400 $194,400 247,610 12/31/20 225,100 256,100 12/31/21 289,393 Computing an internal price index and using the dollar-value LIFO method, at what amount should the inventory be reported at December 31, 2021? December 31, 2021 Price Index Dollar-value LIFO inventory $