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 $275,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows: Year Ended December 31 2021 Ending Inventory at Year-End Costs $378,000 480, 260 456, 550 440,000 Cost Index (Relative to Base Year) 1.08 1. 18 1. 15 1. 10 2022 2023 2024 Required: Calculate inventory amounts at the end of each year. (Round intermediate calculations and final answers to the nearest whole dollars.) 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 Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Year-End Cost Index Inventory Layers Converted to Cost Base 01/01/2021 12/31/2021 12/31/2022 Base 2021 Base 2021 2022 Base 2021 2022 2023 12/31/2023 12/31/2024 Base 2021 2022 2023 2024