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 $345,000. 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 $436, 800 449, 280 505, 760 545, 440 Cost Index (Relative to Base Year) 1.04 1.08 1.09 1.12 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 Date Inventory at Year-End Year-End Cost Cost Index Inventory Layers at Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Inventory Year-End Inventory Layers at Layers Cost Base Year Converted to Index Cost Cost $ 345,000 1.00 $ 345,000 $ 345,000 $ 345,000 1.00 $ 345,000 $ 75,000 1.00 $ 78,000 $ 423,000 $ $ 01/01/2021 12/31/2021 345,000 1.00 436,800 1.04 345,000 Base 420,000 Base $ = $ 2021 12/31/2022 Base 2021 2022 $ 0 12/31/2023 = Base 2021 2022 2023 $ 0 12/31/2024 Base 2021 2022 2023 2024 $ 0