The dollar$-$value LIFO method was adopted by Metlock Corp. on January $1,2025.$ Its inventory on that date was $$254,200.$ On December $31,2025,$ the inventory at prices existing on that date amounted to $$235,200.$ The price level at January $1,2025,$ was $100,$ and the price level at December $31,2025,$ was $112.$

$($a$)$

Compute the amount of the inventory at December $31,2025,$ under the dollar$-$value LIFO method.

Inventory $\frac{12}{31}\frac{?}{25}$ under dollar$-$value LIFO method $