On January 1, 2016, Avondale Lumber adopted the dollar-value LIFO inventory method. The inventory value for its one inventory pool on this date was $260,000. An internally generated cost index is used to convert ending inventory to base year. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows:

Year Ended December 31	Inventory Year-End Costs	Cost Index (Relative to Base Year)
2016	$	340,000		1.02
2017		350,000		1.06
2018		400,000		1.07
2019		430,000		1.10