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 Ended December 31 2018 2019 2020 2021 Ending Inventory at Year-End Costs $319,300 406, 560 384,770 372,750 Cost Index (Relative to Base Year) 1.03 1.12 1.09 1.05 Required Calculate inventory amounts at the end of each year. (Round intermediate calculations and final answers to the nearest whole dollars.) Ending Inventory DVL Cost Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory Layers at Base Year Cost Inventory Layers Converted to Cost Year-End Cost Index Inventory Year-End Inventory at Year End Cost Date Layers at Base Cost - Index Year Cost 01/01/2018 Base Base 2018 Base 2018 2019 Base 2018 2019 Base 2018 2019 2021 1231/2018 12/31/2019 12/31/2020 12131/2021