At the beginning of 2018, Quentin and Kopps (Q&K) adopted the dollar-value LIFO (DVL) inventory method. On that date the value of its one inventory pool was $78,000. The company uses an internally generated cost index to convert ending inventory to base year. Required: Determine the missing amounts in the inventory data for 2018 through 2021.

Ending Ending Ending Year Ended Inventory atInventory at Inventory at December 31 Year-End costs Base-Year Costs Cost Index DVL cost 91,000 1.06 1.15 2018 2019 2020 2021 96,460S S 131,100 $ 141,120 S 117,600 1.25 S 125,925