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 $165,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows: Year Ended December 31 2021 2022 2023 2024 Ending Inventory at Year-End Costs $243,800 324,500 304,750 299,700 Cost Index (Relative to Base Year) 1.06 1.18 1.15 1.11 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 Date Inventory at Year-End Cost Year-End Cost Index 01/01/2021 12/31/2021 12/31/2022 = = Inventory Layers at Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Inventory Layers at Base Year Cost Year-End Cost = Index Inventory Layers Converted to Cost Base = $ 0 Base 2021 $ 0 Base 2021 2022 12/31/2023 = Base 2021 = 2022 2023 12/31/2024 = Base 2021 2022 2023 2024 $ 0 $ $ 0