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 $$138,000.$ 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,$$$212,000,1\mathrm{.}06],[2025,278,300,1\mathrm{.}15],[2026,259,840,1\mathrm{.}12],[2027,253,800,1\mathrm{.}08]]$

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$]]],[01/01/2024,,,$Base,,,$],[\frac{12}{31}\frac{?}{2024},,,$Base,,,$],[,,2024,,,],[\frac{12}{31}\frac{?}{2025},,,$Base,,,$],[,,2024,,,],[,,2025,,,],[\frac{12}{31}\frac{?}{2026},,,$Base,,,$],[,8,2024,,,],[,,2025,,,],[,,2026,,,],[\frac{12}{31}\frac{?}{2027},,,$Base,,,$],[,,2024,,,],[,,2025,,,],[,,2026,,,],[4,,2027,,,]]$