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 $255,000. 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)
2018	$	319,300		1.03
2019		406,560		1.12
2020		384,770		1.09
2021		372,750		1.05

Required: Calculate inventory amounts at the end of each year. (Round intermediate calculations and final answers to the nearest whole dollars.)

Ending Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Inventory at Year- End Cost Year-End Cost Index Inventory Layers at Base Year Cost Inventory Layers Converted to Cost Inventory Year-End Date Layers at Base Cost - Index Year Cost 01/01/2018 Base Base 2018 Base 2018 2019 Base 2018 2019 Base 2018 2019 2021 12/31/2018 12/31/2019 12/31/2020 12/31/2021