Dollar-Value LIFO On January 1, 2018, Sato Company adopted the dollar-value LIFO method of inventory costing. Sato's ending inventory records appear as follows: Year Current Cost Index 2018 $40,900 100 2019 56,640 120 2020 59,150 130 2021 70,980 140 Required: Compute the ending inventory for the years 2018, 2019, 2020, and 2021, using the dollar-value LIFO method. Year Ending Inventory 2018 40,900 2019 97,540 X 2020 s 152,170 X 2021 223,150 X