Nash Company cans a variety of vegetable-type soups. Recently, the company decided to value its inventories using dollar-value LIFO pools. The clerk who accounts for inventories does not understand how to value the inventory pools using this new method, so, as a private consultant, you have been asked to teach him how this new method works. He has provided you with the following information about purchases made over a 6-year period.

Date		Ending Inventory (End-of-Year Prices)				Price Index
Dec. 31, 2013			$72,900			100
Dec. 31, 2014			136,896			124
Dec. 31, 2015			133,906			142
Dec. 31, 2016			158,202			153
Dec. 31, 2017			180,345			165
Dec. 31, 2018			213,921			171

You have already explained to him how this inventory method is maintained, but he would feel better about it if you were to leave him detailed instructions explaining how these calculations are done and why he needs to put all inventories at a base-year value. Compute the ending inventory for Richardson Company for 2013 through 2018 using dollar-value LIFO.

Ending inventory:

2013
2014
2015
2016
2017
2018