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, 2013, with an inventory of $245,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows:

Year Ended	Ending Inventory			Cost Index
December 31	at Year-End Costs			(Relative to Base Year)
2013	$	316,440			1.08
2014		387,270			1.17
2015		372,780			1.14
2016		361,020			1.10

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