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5 On January 1, 2021, the National Furniture Company adopted the dollar-value LIFO method of computing inventory. An internal cost Index is used to convert ending inventory to base year Inventory on January 1 was $208.000 Year-end inventories ot year-end costs and cost indexes for its one inventory pool were as follows: Year Ended Inventory at Cost Index December 31 Year-end (Relative to Costs Base Year) 2021 $276,480 1.08 2022 323,680 1.12 2823 326,600 1.15 20 oints 00314 Required: Compute inventory amounts at the end of each year using the dollar value LIFO method Date Ending Inventory DVL Cost 12/31/2021 12/31/2022 12/31/2022