On January 1, 2021, Badger Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $100,100. The ending inventory, valued at year-end costs, and the relative cost index for each of the next three years is below:Year-end Ending inventory atyear-end costs Cost Index2021 $ 126,315 1.05 2022 143,440 1.10 2023 154,020 1.20 In determining the inventory balance for Badger to report in its 12/31/2022 balance sheet:Multiple ChoiceAn additional layer of $23,110 is added to the 12/31/2021 balance. An additional layer of $11,110 is added to the 12/31/2021 balance. An additional layer of $22,110 is added to the 12/31/2021 balance. None of these answer choices are correct.

Ancho corp. is an automobile company whose core competency lies in manufacturing petrol- and diesel- based cars. the company realizes that more of its potential customers are switching to electric cars. the r& d department of the company acquires competencies in developing electric cars and launches its first hybrid car, which uses both gas and electricity. in this scenario, ancho is primarilya. leveraging new core competencies to improve current market position. b. redeploying existing core competencies to compete in future markets. c. unlearning existing core competencies to create and compete in markets of the future. d. building new core competencies to protect and extend current market position