Tiger Inc. adopted dollar-value LIFO on January 1, 2021, when the inventory value was $360,000 and the cost index was 1.25. On December 31, 2021, the inventory was valued at year-end cost of $395,000 and the cost index was 1.30. Tiger would report a LIFO inventory of:

Ascientist notices that an oil slick floating on water when viewed from above has many different colors reflecting off the surface, making it look rainbow-like (an effect known as iridescence). she aims a spectrometer at a particular spot and measures the wavelength to be 750 nm (in air). the index of refraction of water is 1.3