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 $32,400 100 2019 47,460 120 2020 49,270 130 2021 60,200 140 Required: Compute the ending inventory for the years 2018, 2019, 2020, and 2021, using the dollar-value LIFO method. Year Ending inventory 2018 32,400 2019 $ 41,460 x 2020 39,480 X 2021 46,620 x