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 Inventory Cost Index December 31 Year-End Costs (Relative to Base Year) 2021 $364,350 374,960 1.09 424,600 1.10 2024 454,260 1.13 1.05 2022 2023 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 DVD Cost Date Inventory at Year End Cost Year-End Cost Index Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Year End Cost Index Inventory Layers Converted to Cost $ 1/01/2021 2/31/2021 275,000 364,350 1.05 Base Base $ 0 2021 0 12/31/2022 374,9601.09 Base 2021 2022 12/31/2023 $ 424.6001.10 Base 2021 2022 2023 12/31/2024 $ 454,2601.13 Base 2021 2022