Use the Following Information for Questions
Dolan Corporation Adopted

Use the following information for questions
Dolan Corporation adopted the dollar-value LIFO method of inventory valuation on December 31, 2005.Its inventory at that date was $220,000 and the relevant price index was 100.Information regarding inventory for subsequent years is as follows: $\begin{array}{lrr}& \text { Inventory at } & \text { Current } \\\text { Date } & \text { Current Prices } & \text { Price Index }\\\hline\text { December 31, 2006 } & \$ 256,800 & 107 \\\text { December 31, 2007 } & 290,000 & 125 \\\text { December 31,2008 } & 325,000 & 130\end{array}$
-What is the cost of the ending inventory at December 31, 2007 under dollar-value LIFO?

A) $232,000.
B) $231,400.
C) $232,840.
D) $240,000.