Willy World began using dollar-value LIFO for costing its inventory two years ago. The ending inventory for the past two years in end-of-year dollars was $120,000 and $180,000 and the year-end price indices were 1.0 and 1.2, respectively. Assuming the current inventory at end of year prices equals $258,000 and the index for the current year is 1.25, what is the ending inventory using dollar-value LIFO? $228,000 $226,500 $223,680 $213,000