Kingston Company uses the dollar-value LIFO method of computing inventory. An external price index is used to convert ending Inventory to base year. The company began operations on January 1, 2021, with an inventory of $210,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows: Cost Index (Relative to Base Year) Year Ended December 31 2021 2022 2023 2024 1.10 Ending Inventory at Year-End Costs $300,000 396,000 374,400 367,250 1.20 1.17 Required: Calculate inventory amounts at the end of each year. (Round intermediate calculations and final answers to the nearest whole dollars.) Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Inventory at Year-End Date Year End Cost Index Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Year End Cost Index Inventory Layers Converted to Cost 01/01/2021 121312021 12/31/2022 12/31/2023 Basel Basel 2021 Base 2021 20221 Base 20211 2022 2023 Base 2021 2022 2023 12/31/2024 2024