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 $156,000. 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 $242,000 316,800 297,180 299,000 Cost Index (Relative to Base Year) 1.10 1.20 1.17 1.15 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 Year-End Cost Index Inventory Inventory Layers at Base Year Layers at Base Year Cost Cost $ 156,000 Base $ 156,000 $ 220,000 Basel $ 156,000 2021 $ Inventory Layers Converted to Cost $ 156,000 $ $ 156,000 $ 70,4001 $ $ 156.000 = 156,000 01/01/2021 12/31/2021 1.00 1.10 $ 242,000 = 1.00 1.00 1.10 = 64.000 226,400 12/31/2022 $ 316,800 . 1.20 $ x = 264,000 Base $ 2021 $ 2022 $ 156,000 64,000 44.000 x 1.00 1.10 1.20 = $ $ $ 156,000 70,400 52,800 $ 279.200 12/31/2023 $ 297,180 . 1.17 $ 1.00 = $ 156,000 64,000 44,000 1.10 254,000 Base $ 2021 $ 2022 $ 2023 = $ $ 156,000 70,400 52,800 1.20 = 1.17 = $ 279,200 12/31/2024 $ 299,000 . 1.15 = $ x = $ 260,000 Base $ 2021 $ 2022 $ 156,000 64,000 44,000 1.00 1.10 1.20 1.17 1.15 156,000 70,400 52,800 = x 2023 2024 $ 6,000 x = 9,000 $ 288,200