My Question is in 2020 in the base layers and index I get the 200,000 * 1.00 but how do you determined the other numbers 50,000 * 1.15 and 20,000 * 1.30. Thank you in advance!

December 31 ; = (Base year 2017 2018 2019 2020 Inventory at End-of-Year Prices $200,000 299,000 300,000 351,000 Price Index (percentage) 100 115 120 130 End-of-Year Inventory at Base-Year Prices $200,000 260,000 250,000 270,000 Inventory at End-of-Year Prices $ 200,000 Inventory at Base-Year Base Prices Layers $ 200,000 $200,000 $ Value $ Value LIFO LIFO LIFO TOTAL Reserve $ 200,000 $200,000 $ - Year 2017 Index 1.00 Index 1.00 2018 299,000 1.15 260,000 200,000 60,000 1.00 1.15 200,000 69,000 269,000 30,000 2019 300,000 1.20 250,000 200,000 50,000 1.00 1.15 200,000 57,500 257,500 42,500 2020 351,000 1.30 270,000 200,000 50,000 20,000 1.00 1.15 1.30 200,000 57,500 26,000 283,500 67,500 Balance Sheet Inventory Allowance to Reduce Inventory to LIFO Net bookvalue EEEE Dec. 31 Dec. 31 Dec. 31 Dec. 31 2017 2018 2019 2020 $ 200,000 $ 299,000 $ 300,000 $ 351,000 (30,000) (42,500) (67,500) $ 200,000 $ 269,000 $ 257,500 $ 283,500 Journal entry Cost of Goods Sold Allowance to Reduce Inventory to LIFO 30,000 (30,000) 12,500 (12,500) 25,000 (25,000)