Yet again, the facts for Co. (which is using the retail following information is available for the current year Assuming that dollar-value LIFO retail inventory method is used, that the beginning inventory is the base inventory when the index was 100, and that the index at year end is 112, the ending inventory at dollar value LIFO retail cost dollar80, 460 dollar 92, 757 dollar 95, 900 dollar 102, 480