Wild Inc. accounts for inventory using the dollar$-$value LIFO method. The following information is available for years $1$ through $3.$

YearEnding InventoryPrice Indexat FIFO$1$$$14,0001\mathrm{.}00222,4001\mathrm{.}12330,8001\mathrm{.}15$

What is ending inventory for year $3$ using the dollar$-$value LIFO method?

Select one:

a$.$

$$26,783$

b$.$

$$25,255$

c$.$

$$28,520$

d$.$

$$25,116$