A company uses the dollar$-$value LIFO method of computing inventory. An external price index is used to convert ending inventory to base year. The company began operations on January $1,2024,$ with an inventory of $$192,000.$ Year$-$end inventories at year$-$end costs and cost indexes for its one inventory pool were as follows:

$\backslash$table$[[$Year Ended,Ending Inventory at$,$Cost Index $($Relative to$],[$December $31,$Year$-$End Costs,Base Year$)],[2024,$$$275,600,1\mathrm{.}06],[2025,351,120,1\mathrm{.}14],[2026,330,780,1\mathrm{.}11],[2027,326,350,1\mathrm{.}07]]$

Required:

Calculate inventory amounts at the end of each year.

Note: Round intermediate calculations and final answers to the nearest whole dollars.

$\backslash$table$[[$Date$,\backslash$table$[[$Inventory Layers Converted$],[$to Base Year Cost$]],$Inventory Layers Converted to Cost,$\backslash$table$[[$Inventory DVL$],[$Cost$]]],[\backslash$table$[[$Inventory at$],[$Year$-$End$],[$Cost$]],\backslash$table$[[$Inventory$],[$Layers at$],[$Base Year$],[$Cost$]],,\backslash$table$[[$Inventory$],[$Layers at Base$],[$Year Cost$]],\backslash$table$[[$Inventory$],[$Layers$],[$Converted to$],[$Cost$]],],[\frac{01}{01}\frac{?}{2024},,,$Base,,,$