Retail Corp adopted the dollar-value LIFO method on 1-1-2015.

(Divide; separate into layers; multiply each layer by own index)

4

Date	Year-end inventory at year-end cost	Cost index at date indicated	Ending inventory at base year cost	separate into layers and multiply by own index	Sum recomputed layers
1-1-15	$100,000	1.00
12-31-15	$220,000	1.10
12-31-16	$225.000	1.20
12-31-17	$240,000	1.30
12-31-18	$300,000	1.35