Assuming That the LIFO Inventory Method Is Used, That the Beginning

Multiple Choice

Assuming that the LIFO inventory method is used, that the beginning inventory is the base inventory when the index was 100, and that the index at year end is 112, the ending inventory at dollar-value LIFO retail cost is

A) $80,460.
B) $92,757.
C) $95,900.
D) $102,480.