XYZ Inc. adopted dollar-value LIFO (DVL) as of January 1, 2016, when it had an inventory of $781,000. Its inventory as of December 31, 2016, was $803, 400 at year-end costs and the cost Index was 1.03. What was DVL Inventory on December 31, 2016? 781.000 804430 780,000 803, 400