ABC Co$.$ uses the dollar$-$value LIFO method to measure its inventory. During Year $1$ and Year $2,$ the company added LIFO inventory layers at a base$-$year cost of $$125,000$ and $$175,000,$ respectively. Assuming that the Year $1$ ending inventory had a base$-$year cost of $$610,000,$ what is the Year $2$ ending inventory on a dollar$-$value basis if the computed price index for Year $1$ and Year $2$ was $1\mathrm{.}3$ and $1\mathrm{.}2,$ respectively? A$.$ $$820,000$ B$.$ $$857,500$ C$.$ $$860,000$ D$.$ $$1,003,000$