(Dollar Value LIFO Retail) You assemble the following information for Dillon Department Store, which computes its inventory under the dollar value LIFO method.

 

Cost

Retail  

Inventory on January 1, 2012

$222,000  

$300,000  

Purchases

364,800  

480,000  

Increase in price level for   year

 

9%

Instructions

Compute the cost of the inventory on December 31, 2012, assuming that the inventory at retail is (a) $294,300 and (b) $359,700.