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Arna, Inc. uses the dollar-value LIFO method of computing its inventory. Data for the past 3 years follow.
Year Ended December 31 Inventory at Current-year Cost Price Index

2009 $19,750 100
2010 22,140 108
2011 25,935 114

Compute the value of the 2010 and 2011 inventories using the dollar-value LIFO method. 

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