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 December 31 2021 2022 2023 2024 Ending Inventory at Year-End Costs $403, 200 505,780 481, 440 467, 400 Cost Index (Relative to Base Year) 1.12 1.21 1.18 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 Cost Year-End Cost Index Date Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Year-End Cost Index Inventory Layers Converted to Cost $ 0 01/01/2021 $ Base 100 280,000 280,000 403,200 12/31/2021 Base $ (1.12 $ 0 2021 Base 12/31/2022 Check my w Date Inventory at Year-End Cost Year-End Cost Index Inventory Layers at Base Year cost $ 280,000 Inventory Layers at Base Year Cost Year-End Cost Index Inventory Layers Converted to Cost 01/01/2021 $ 11.00 280,000 403,200 Base 12/31/2021 $ 11.12 $ 0 Base 2021 0 12/31/2022 Base 2021 es 2022 $ 0 12/31/2023 Base 2021 2022 2023 $ O 12/31/2024 Base 2021 11 2022 2023 2024 $ 0