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 $129,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows: Year Ended December 31 2024 2025 2026 2027 Required: Ending Inventory at Cost Index (Relative Year-End Costs $ 197,600 261,030 243,100 238,500 to Base Year) 1.04 1.13 1.10 1.06 Calculate inventory amounts at the end of each year. Note: 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 Date Inventory Inventory at Year-End Cost Year-End Cost Layers at Base Year Inventory Layers at Base Index Year Cost Year-End Cost Index Inventory Layers Converted to Cost Cost 01/01/20241 Base 12/31/2024 Base 2024 12/31/2025 Base 2024 2025 12/31/2026 4 Base 2024 2025 2026 12/31/2027 Base