n January 1, 2024, a company adopted the dollar-value LIFO inventory method. The inventory value for its one inventory pool on this ate was $350,000. An internally generated cost index is used to convert ending inventory to base year. Year-end inventories at year- and costs and cost indexes for its one inventory pool were as follows: Year Ended December 31 2024 2025 2026 2027 Date 01/01/2024 12/31/2024 12/31/2025 required: Calculate inventory amounts at the end of each year. Hote: Round Intermediate calculations and final answers to the nearest whole dollars. 12/31/2026 12/31/2027 Inventory Year-End Coata $ 438,780 451,540 508,680 548,895 Inventory Layers Converted to Base Year Cost Inventory at Year-End Cost $ $ 350,000 $ $ 438,780 $ Inventory Layers at Base Year Cost $ 451,540 $ Cost Index (Relative to Dane Year) 508,680 $ $ 548,895 $ 350,000 451,943 483,148 549,374 1.03 1.07 1.08 1.11 609,273 Inventory Layers Converted to Cont Inventory Layers at Base Year Cost Base $ Baso $ 2024 $ Base $ 2024 $ 2025 $ Baso $ 2024 $ 2025 $ 2026 $ Base $ 2024 $ 2025 $ 2026 $ 2027 $ Inventory Layers Converted to Cost 350,000 $ 350,000 $ 700,000 $ 350,000 $ 700,000 $ 1,050,000 $ 350,000 $ 700,000 $ 1,050,000 $ 98,760 $ 350,000 $ 700,000 $ 451,943 $ 549,374 $ 609,273 $ Inventory DVL Cost 350,000 $ 360,500 710,500 $ 1,071,000 350,000 710,500 1,123,500 $ 2,184,000 350,000 710,500 1,123,500 108,842 $ 2,292,842 350,000 371,315 465,501 559,687 678,113 $ 2,424,616 350,000