At the beginning of 2021, a company adopts the dollar-value LIFO inventory method for its one inventory pool. The pool's value on that date was $1,400,000. The 2021 ending inventory valued at year-end costs was $1,664,000 and the year-end cost index was 1.04. Calculate the inventory value at the end of 2021 using the dollar-value LIFO method. Inventory Layers converted to Base Year Cost Inventory Layers converted to Cost Inventory DVL Cost Date Inventory at year- end cost Year-end cost index Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Year-end cost index Inventory Layers Converted to Cost 01/01/2021 = Base 12/31/2021 Base 2021