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	Ending Inventory			Cost Index
December 31	at Year-End Costs			(Relative to Base Year)
2021	$	243,800		1.06
2022		324,500		1.18
2023		304,750		1.15
2024		299,700		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 Inventory Layers Converted to Cost Inventory DVL Cost Date Inventory at Year-End Cost Year-End Cost Index Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Year-End Cost Index Inventory Layers Converted to Cost 01/01/2021 = Base "" 12/31/2021 = Base 2021 12/31/2022 = Base 2021 2022 = 12/31/2023 = Base = 2021 2022 2023 12/31/2024 = Base = 2021 2022 2023 2024