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 S156.000. 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.) Answer is complete but not entirely correct. 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 1.00 Inventory Layers at Base Year Cost $ 156,000 Base $ 220,000 Base 2021 Inventory Layers at Base Year Cost 156,000 $ 156,000 Year- End Cost Index 1.00 1.00 1.10 $ $ Inventory Layers Converted to Cost $ 156.000 $ 156,000 $ 70,400 156,000 01/01/2021 12/31/2021 . $ 156,000 $ 242,000 oo 1.10 >>> $ 64 000 $ 226,400 12/31/2022 316,800 - 120 > $ 264,000 S IS Base > s 156,000 64,000 44,000 O 2021 2022 100 110 120 $ 156 000 70.400 52,800 S $ $ 279,200 12/31/2023 $ 297,180 1.17 $ 254,000 Base S X $ 1.00H 1.10 WE 2021 S X S 156,000 64,000 44,000 0 156,000 70,400 52,800 0$ 2022 S 1.20 S 2023 S S 279,200 12/31/2024 $ 299,000 1.15 $ $ 09 $ 156,000 64,000 44,000 $ 260,000 Base 2021 2022 2023 2024 $ 100 1.10 1.20 156,000 70,400 52,800 IS XOS $ $ 0 $ 0 $ 6,000 1.15 $ 6.900 $ 286,100