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, 2018, with an inventory of $129,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows: Year Ended Ending Inventory Cost Index (Relative to Base Year) December 31 at Year-End Costs $197,600 261,030 243,100 238,500 2018 1.04 2019 1.13 2020 1.10 2021 1,06 Required: Calculate inventory amounts at the end of each year. (Round Intermedlate calculations and final answers to the nearest whole dollars.) Ending Inventory DVL Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Cost Inventory Layers at Base Year Inventory Layers Year-End Inventory at Year- Inventory Layers at Base Year Cost Year-End Date Cost Cost Converted to End Cost Index Index Cost Cost 01/01/2018 Base 12/31/2018 Base 2018 12/31/2019 Base 2018 2019 12/31/2020 Base 2018 2019 12/31/2021 Base 2018 2019 2021 =