At the start of 2019, Crown Candies adopted dollar value LIFO. During that time, the value of their inventory was $ 84,000. The company uses an internally generated cost system to convert ending inventory to base year. Ending Inventory at Ending Inv at Cost Ending Inv at year-end cost base year cost Index dollar value LIFO Year 2019 2020 2021 2022 $ 100,800 $ 136,800 $ 150,000 $ (1) $ 96,000 (b) $ 125,000 (g) 1.05 1.14 (d) 1.25 (c) (e) $ 133,710