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 $280,000. 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 ) 2021 $403, 200 1. 12 2022 505, 780 1.21 2023 481 , 440 1 . 18 2024 467, 400 1. 14 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 Inventory Layers Converted to Cost Inventory DVL Cost Inventory at Year-End Inventory Inventory Year-End Inventory Date Year-End Cost Layers at Base Year Layers at Base Cost Layers Cost Index Cost Year Cost Index Converted to Cost 01/01/2021 = Base 0 12/31/2021 = Base 2021 12/31/2022 = Base 2021 2022 0 12/31/2023 = Base 202 202 2023 0 12/31/2024 = Base 2021 2022 2023 2024 $