On January 1, 2020, Wildhorse Wholesalers Inc. adopted the dollar-value LIFO inventory method for income tax and external financial reporting purposes. However, Wildhorse continued to use the FIFO inventory method for internal accounting and management purposes. In applying the LIFO method, Wildhorse uses internal conversion price indexes and the multiple pools approach under which substantially identical inventory items are grouped into LIFO inventory pools. The following data were available for inventory pool no. 1, which comprises products A and B, for the 2 years following the adoption of LIFO.

FIFO Basis per Records

Inventory 1/1/20 Units Unit Cost Total Cost

Product A 11,400 30 342,000

Product B 10,260 25 256,500

598,500

Inventory 12/31/20

Product A 18,810 36 677,160

Product B 10,260 26 266,760

943,920

Inventory 12/31/21

Product A 14,820 40 592,800

Product B 11,400 32 364,800

957,600

Compute the inventory amounts at December 31, 2020 and 2021, using the dollar-value LIFO inventory method.(Round answers to 0 decimal places, e.g. 5,620.)