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Question - On January 1, 2014, ABC Company's first day of operations, the company purchased $250,000 of finished goods inventory. The company decided to employ the dollar-value LIFO method for reporting its inventory. The following table includes inventory information from 2014-2017:
Date Inventory at current cost Cost index
12/31/14 $315,000 1.05
12/31/15 $378,000 1.08
12/31/16 $352,000 1.10
12/31/17 $421,200 1.17
Required - Determine the appropriate inventory valuation at 12/31/14.
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