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:

Year Ended December 31	Ending Inventory at Year-End Costs	Cost Index (Relative to Base Year)
2024	$ 212,000	1.06
2025	278,300	1.15
2026	259,840	1.12
2027	253,800	1.08

Required:

Calculate inventory amounts at the end of each year.

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