Use the Following Information for Questions 125 Through 129

Multiple Choice

Use the following information for questions 125 through 129.
Plank Co. uses the retail inventory method. The following information is available for the current year.
-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) $241,379.
B) $278,271.
C) $287,700.
D) $307,440.