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 $325,000. 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 $399,960 411,600 462,160 498,130 Cost Index (Relative to Base Year) 1.01 1.05 1.06 1.09 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 1.00 Inventory Layers at Base Year Cost 325,000 396,000 Inventory Layers at Base Year Cost $ 325,000 $ 325,000 $ 71,000 Year- End Cost Index 1.00 1.00 Inventory Layers Converted to Cost $ 325,000 $ $ 325,000 $ 325,000 $ 71,710 $ 396,710 01/01/2021 S Base $ 325,000 $ 399,960 12/31/2021 1.01 S Base 2021 1.01 = 12/31/2022 $ 411,600 1.05 IS 392,000 Base $ $ 325,000 67,000 2021 1.00 1.01 1.09 X = 325,000 67,670 $ OO $ 2022 $ 392,670 12/31/2023 $ 462,160 1.06 S 436,000 $ 325,000 1.00 Base 2021 1.01 3 OO 2022 1.06 x = 1.06 2023 $ 0 12/31/2024 $ 498,130 1.09 S 457,000 Base $ 325,000 1.00 1.01 2021 = 2022 2023 1.06 2024 1.09 $ 432,861