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 $360,000. 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 Cost Index (Relative to Base Year) $451,140 1.03 464,380 1.07 523,800 1.08 565,545 1.11 Required: Calculate Inventory amounts at the end of each year. (Round Intermediate calculations and final answers to the nearest whole dollars.) Answer is not complete. Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Year- Inventory End Date at Year- Inventory Layers at Inventory Year- Inventory Layers at End Layers Cost Base Year Base Year Cost Converted End Cost Index Cost Cost Index to Cost 01/01/2021 12/31/2021 $ 360,000 $ 451,140 1.00 = $ 360,000 Base S 360,000 |= S 0 1.03 = $ 438,000 Base S 438,000 = 2021 = S 0 12/31/2022 12/31/2023 = Base = 2021 = 2022 = S 0 Base = 2021 = 2022 = 2023 = S 0 12/31/2024 Base = 2021 = 2022 = 2023 =