Ramen Inc Adopted Dollar-Value LIFO (DVL) as of January 1, 2018

Multiple Choice

Ramen Inc. adopted dollar-value LIFO (DVL) as of January 1, 2018, when it had a cost inventory of $600,000. Its inventory as of December 31, 2018, was $667,800 at year-end costs and the cost index was 1.06. What was DVL inventory on December 31, 2018?

A) $630,000.
B) $631,800.
C) $636,000.
D) None of these answer choices are correct.