On January $1,2021,$ the Taylor Company adopted the dollar$-$value LIFO method. The inventory value for its one inventory pool on this date was $$480,000.$ Inventory data for $2021$ through $2023$ are as follows:

Date Ending Inventory

at Year$-$End Costs Cost Index

$12/31/2021$ $ $540,0001\mathrm{.}08$

$12/31/2022597,4001\mathrm{.}16$

$12/31/2023621,1501\mathrm{.}23$