Wollongong company decided to begin using dollar-value lifo at the beginning of 20x5. the inventory value at january 1, 20x5 was $250,000. the current cost of the inventory at the december 31, 20x5, was $306,000. at the end of 20x6 the current cost of the inventory was $288,750. the relevant index at the end of 20x5 was 1.02 and at the end of 20x6 was 1.05. the amounts wollongong should report for inventory at the end of 20x5 and 20x6 are: