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 $129,000. Year-end inventories at year- end costs and cost indexes for its one inventory pool were as follows: Year Ended Ending Inventory at Year-End Costs Cost Index December 31 (Relative to Base Year) 2021 $197,600 261,030 1.04 2022 1.13 2023 243,100 238,500 1.10 2024 1.06 Required: Calculate inventory amounts at the end of each year. (Round intermediate calculations and final answers to the nearest whole dollars.) Inventory DVL Cost Inventory Layers Converted to Cost Inventory Layers Converted to Base Year Cost Inventory Layers at Base Year Inventory Layers Converted to Inventory at Year-End Year-End Inventory Layers at Base Year Cost Year-End Date Cost Cost Cost Index Index Cost Cost 01/01/2021 Base 12/31/2021 Base 2021 0 12/31/2022 Base 2021 2022 0 12/31/2023 Base 2021 2022 2023 0 12/31/2024 Base 2021 2022 2023 2024