32. (4 points) Diane makes one product. Diana adopted the dollar- value LIFO inventory method on 12-31-13. Her ending inventory at 12-31-13 was $35,000. Additional inventory data follows: Cost of goods Inventory at Price index manufactured Year year-end prices (base year 2013) during the year 2014 $38,570 1.015 2015 $39,975 1.025 2016 $36,720 1.020 2017 $40,560 1.040 2018 $40,425 1.050 $195,000 $218,000 $221,000 $273,000 $280,000 Compute the inventory at December 31, 2014, 2015, 2016, 2017 and 2018 AND the cost of goods sold for each year assuming Diane uses the dollar-value LIFO method for each year