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 $75,000. 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 Inventory at DVL cost Year Ended Inventory at Inventory at Cost Index December 31 Year-End costs Base-Year Costs 88,400 $ 118,650 128,520 $ 85,000 1.04 1.13 2018 2019 2020 2021 S 108,000 1.25 $ 114,695