8-15 (Algo) Dollar-value LIFO [LO8-8] On January 1, 2021, Avondale Lumber adopted the dollar-value LIFO inventory method. The inventory value for its one inventory pool on this date was $290,000. An internally generated cost index is used to convert ending inventory to base year. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows: Inventory Year-End Costs $372, 300 Year Ended December 31 2021 2022 383, 720 2023 2024 435, 490 466, 950 Cost Index (Relative to Base Year) 1.02 1.06 1.07 1. 10 Required: Calculate inventory amounts at the end of each year. (Round intermediate calculations and final answers to the nearest whole dollars.) Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Inventory at Year-End Date Year-End Cost Inventory Layers at Base Inventory Layers at Base Year-End Cost Inventory Layers Converted to Cost Index Year Cost Year Cost Index Cost 01/01/2021 12/31/2021 = Base = Base 2021 12/31/2022 Base 2021 = 2022 12/31/2023 Base 2021 2022 = 2023 12/31/2024 Base 2021 2022 2023 = 2024