Davies Adopted the Dollar-Value LIFO Retail Inventory Method on January

Davies adopted the dollar-value LIFO retail inventory method on January 1, 2010.The following information for 2010 was taken from the company's records:
$\begin{array}{lll}&\text { Cost }&\text { Retail }\\\text { Sales } & & \$ 189,000 \\\text { Net markups } && 6,000 \\\text { Inventory, January 1, } 2010 & \$ 21,000 & 30,000 \\\text { Purchases } & 147,000 & 200,000 \\\text { Net markdowns } & & 10.700\end{array}$ The price index on January 1, 2010, was 100.On December 31, 2010, it was 110.Round cost/retail percentages to the nearest whole percent if necessary.
Required:
Compute the inventory value for December 31, 2010.