On January 1, 2021, Avondale Lumber adopted the dollar-value LIFO inventory method. The inventory value for its one inventory pool on this date was $350,000. 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 2021 2022 2023 2024 Inventory Year-End Costs $438, 780 451, 540 508, 680 548, 895 Cost Index (Relative to Base Year) 1.03 1.07 1.08 1.11 Required: Calculate inventory amounts at the end of each year. (Round intermediate calculations and final answers to the nearest whole dollars.) Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Date Inventory at Year-End Cost Year-End Cost Index Year-End Cost Index Inventory Layers Converted to Cost $ 350,000 $ 350,000 = f $ 350,000 01/01/2021 12/31/2021 $ $ 350,000 438,780 = + 1.00 1.03 = = = $ 350,000 12/31/2022 $ 451,540 = 1.07 = Inventory Layers at Inventory Base Year Layers at Base Cost Year Cost $ 250 000 350,000 Base $ 350,000 $426,000 Base $ 350,000 2021 $ 76,000 $ 422,000 Base $ 350,000 20211 $ 72,000 2022 $ 471,000|| Base $ 350,000 2021 $ 72,000 2022 $ 49,000 2023 $ 494,500 Base $ 350,000 2021 $ 72,000 2022 $ 49,000 $ 12/31/2023 $ 508,680 = 1.08 = 1.00 1.00 1.03 * 1.00 * 1.03 * 1.07 1.00 1.03 1.07 1.08 1.00 1.03 1.07 ~ 1.11 * 1.00 $ 0 12/31/2024 | $ 548,895 + 1.11 = 2023 2024 = $ 0