Base-Year Cost				Current-Year Cost
Item		Quantities in Ending Inventories		Unit Cost		Amount		Unit Cost		Amount
December 31, 2019
A		9,700		$ 2.00		$ 19,400		$ 2.20		$ 21,340
B		6,700		3.00		20,100		3.55		23,785
C		4,700		5.00		23,500		5.40		25,380
				Totals		$ 63,000				$ 70,505
December 31, 2020
A		9,700		$ 2.00		$ 19,400		$ 2.60		$ 25,220
B		7,500		3.00		22,500		3.75		28,125
C		6,700		5.00		33,500		6.40		42,880
				Totals		$ 75,400				$ 96,225
December 31, 2021
A		8,700		$ 2.00		$ 17,400		$ 2.70		$ 23,490
B		8,700		3.00		26,100		4.00		34,800
C		6,700		5.00		33,500		6.20		41,540
				Totals		$ 77,000				$ 99,830

Compute indexes. (Round price index to 2 decimal places, e.g. 1.62.)

1.

		2019		2020		2021
Index

2. Compute the ending inventories under the dollar-value LIFO method for 2019, 2020, and 2021. The base period is January 1, 2019, and the beginning inventory cost at that date was $ 43,200. (Round answers to 0 decimal places, e.g. 5,620.)

		2019		2020		2021
Ending Inventories		$		$		$