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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

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 $174,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows:

Year Ended December 31 Ending Inventory at Year-End Costs Cost Index (Relative to Base Year)
2024 $ 252,000 1.05
2025 326,040 1.14
2026 306,360 1.11
2027 304,950 1.07

Required:

Calculate inventory amounts at the end of each year.

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

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