On January 1, 2018, the Coldstone Corporation Adopted the Dollar-Value

On January 1, 2018, the Coldstone Corporation adopted the dollar-value LIFO retail inventory method. Beginning inventory at cost and at retail were $180,000 and $282,000, respectively. Net purchases during the year at cost and at retail were $604,500 and $920,000, respectively. Markups during the year were $10,000. There were no markdowns. Net sales for 2018 were $900,000. The retail price index at the end of 2018 was 1.04. What is the inventory balance that Coldstone would report in its 12/31/2018 balance sheet?

A) $195,000.
B) $312,000.
C) $192,168.
D) $202,800.