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 $183,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows: Cost Index (Relative to Base Year) 1.05 Year Ended December 31 2021 2022 2023 2024 Ending Inventory at Year-End Costs $262,500 350, 460 330, 050 327,450 1.11 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 Date Inventory at Year- End Cost Year- End Cost Index 1.00 1.05 Inventory Layers at Base Year Cost $ 183,000 $ 250,000 = = 183,000 01/01/2021 12/31/2021 $ 183,000 $ 262,500 - 69 266,475 12/31/2022 $ 350,460 - 1.18 = 297,000 Inventory Layers at Base Year Cost $ 183,000 $ 183,000 $ 79,500 $ 183,000 $ 79,500 $ 87,960 $ 183,000 $ 79,500 $ 67,550 Year- End Cost Index 1.00 1.00 1.05 1.00 1.05 1.18 1.00 1.05 1.18 = $ Inventory Layers Converted to Cost $ 183,000 $ 183,000 83,475 $ $ 183,000 83.475 103,793 $ 183,000 $ 83,475 X $ 79,709 $ 183,000 $ 83,475 76,641 370,268 12/31/2023 $ 330,050 + 1.15 Base Base 2021 Base 2021 2022 B ase 2021 2022 2023 Base 2021 2022 2023 2024 = $ 287,000 $ = = = = - 346,184 12/31/2024 $ 327,450 - = $ 295,000 $ $ $ 183,000 79,500 64,950 1.00 1.05 1.18 = $ 343,116