Dalton Company adopted the dollar-value LIFO inventory method on January 1, 2016. In applying the LIFO method, Dalton uses internal price indexes and the multiple-pools approach. The following data were available for Inventory Pool No. 1 for the two years following the adoption of LIFO: Ending Inventory At Current Year Cost At Base Year Cost Cost Index 1/1/16 $100,000 $100,000 1.00 12/31/16 126,000 120,000 1.05 12/31/17 140,800 128,000 1.10 Under the dollar-value LIFO method the inventory at December 31, 2017, should be