(Dollar Value LIFO Retail) Presented below is information related to Atrium Corporation.

 

Price  

Index  

LIFO

Cost

Retail  

Inventory on December 31, 2012,  

when dollar value LIFO is   adopted

100

$36,000  

$74,500  

Inventory, December 31, 2013

110

?

95,150  

Instructions

Compute the ending inventory under the dollar value LIFO method at December 31, 2013. The cost toretail ratio for 2013 was 55%.