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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

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, 2018, with an inventory of $255,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows:

Year Ending inventory at year end costs cost index

2018 319,300 1.03

2019 406,560 1.12

2020 384,770 1.09

2021 372,750 1.05

What are the 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, and inventory layers converted to cost for : 1/1/18, 12/31/18, 12/21/19, 12/31/20, and 12/31/21

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