On December 31 adopted the dollar-value LIFO inventory method. Inventory at the end of 20X1 for its only inventory pool was $400,000 under the dollar-value LIFO method. At the end of 20X2, inventory at year-end cost is $473,000 and the cost index is 1.10. At the end of 20X3, inventory at year-end cost is $492,000 and the cost index is 1.20. Inventory at the end of 20X3 at dollar-value LIFO cost is:
