At the beginning of 2024, a company 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 2024 through 2027.

Note: Round cost index to 2 decimal places.

\begin{tabular}{|c|c|c|c|c|c|c|} \hline \begin{tabular}{l} Year Ended \\ December 31 \end{tabular} & \multicolumn{2}{|c|}{\begin{tabular}{l} Ending Inventory at \\ Year-End Costs \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} Ending Inventory at \\ Base-Year Costs \end{tabular}} & \multirow{2}{*}{\begin{tabular}{r} Cost Index \\ 1.06 \\ \end{tabular}} & \multirow[t]{2}{*}{\begin{tabular}{c} Inventory at \\ DVL Cost \end{tabular}} \\ \hline 2024 & $ & 96,460 & $ & 91,000 & & \\ \hline 2025 & $ & 131,100 & & & 1.15 & \\ \hline 2026 & $ & 141,120 & $ & 117,600 & & \\ \hline 2027 & & & & & 1.25 & 125,925 \\ \hline \end{tabular}