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 $275,000. 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 $364,350 374,960 424,600 454,260 Cost Index (Relative to Base Year) 1.05 1.09 1.10 1.13 Dende