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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

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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 began operations on January 1, 2018, with an inventory of $219,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows Ending Inventory at Year-End Costs $333,500 426,250 403,820 395,300 Cost Index (Relative to Base Year) 1.15 1.25 1.22 1.18 Year Ended December 31 2018 2019 2020 2021 Required Calculate inventory amounts at the end of each year. (Round intermediate calculations and final answers to the nearest whole dollars.) Ending Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Inventory Layers at Base Year Cost Inventory Layers Converted to Cost Year-End Cost Index Inventory at Year- End Cost Inventory Layers at Base Year Cost Year-End Date Index 01/01/2018 Base Base 2018 Base 2018 2019 Base 2018 2019 Base 2018 2019 2021 0 12/31/2018 12/31/2019 12/31/2020 0 12/31/2021 0

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