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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

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 $95,000. 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.

Year Ended December 31 Ending Inventory at Year-End Costs Ending Inventory at Base-Year Costs Cost Index Inventory at DVL Cost
2024 $114,480 $108,000 1.06 ?
2025 $157,550 ? 1.15 ?
2026 $172,560 $143,800 ? ?
2027 ? ? 1.25 $154,665

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