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 $138,000. 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 $212,000 278,300 259,840 253,800 Cost Index (Relative to Base Year) 1.06 1.15 1.12 1.08 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 Date Inventory at Year-End Cost Year-End Cost Index Inventory Layers at Base Year Cost Layers at Base Year Cost Year-End Cost Index Inventory Layers Converted to Cost 01/01/2021 12/31/2021 Base Base 2021 12/31/2022 = = Base 2021 2022 = 12/31/2023 - Base 2021 2022 = 2023 = 12/31/2024 = Base 2021 = 2022 = 2023 2024 =