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 $156,000. 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 Ending Inventory at Cost Index (Relative to Year-End Costs $ 242,000 316,800 297,180 299,000 Base Year) 1.10 1.20 1.17 1.15 Required: 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 at Year- End Cost 01/01/2024 $ 156,000 12/31/2024 $ 242,000 Inventory Layers at Base Year Cost $ 156,000 $220,000 Inventory Layers at Base Year Inventory Layers Converted Cost to Cost Base $ 156,000 $ 156,000 $ 156,000 Base $ 156,000 $ 156,000 2024 $ 64,000 $ 12/31/2025 $ 316,800 $ 264,000 Base $ 156,000 $ 2024 $ 2025 $ 12/31/2026 $ 297,180 $ 254,000 Base $ 2024 $ 156,000 64,000 $ 64,000 $ 44,000 $ $ 70,400 $ 156,000 70,400 226,400 52,800 $ 279,200 156,000 70,400 12/31/2027 $ 299,000 ( $ 260,000 2025 $ 2026 $ Base $ 2024 $ 44,000 $ 52,800 (10,000) $ (11,700) $ 267,500 156,000 $ 156,000 64,000 $ 70,400 2025 $ 44,000 $ 52,800 2026 $ (10,000) $ (11,700) 2027 $ 6,900 $ 274,400 *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted. 6,000 $