On December 31, 2021, Sue Inc. adopted the dollar-value LIFO inventory method. Inventory at the end of 2021 for its only inventory pool was $600,000. At the end of 2022 inventory at year-end cost is $806,400 and the cost index is 1.05. Inventory at the end of 2022 at dollar-value LIFO cost is:
(A) $750,000
(B) $768,000
(C) $806,000
(D) $776,400
