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 $330,000. 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: Cost Index (Relative to Base Year) 1.04 Year Ended December 31 2021 2022 2023 2024 Inventory Year-End Costs $418, 080 429, 840 482,870 520, 240 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 Inventory Layers Converted to Cost Inventory DVL Cost Date Inventory at Year-End Cost Year-End Cost Index Year-End Cost Index Inventory Inventory Layers at Layers at Base Base Year Year Cost Cost = | $ 330,000 Base $ 330,000 = $ 402,000 Base $ 330,000 Inventory Layers Converted to Cost 01/01/2021 12/31/2021 $ $ 330,000 418,080 + = 1.00 1.04 2021 12/31/2022 $ 429,840 = 1.08 = $ 398,000 Base 2021 2022 12/31/2023 [ $ 482,870 + 1.09 = $ 443,000 Base 2021 2022 12/31/2024 $ 520,240 + 1.12 2023 = | $ 464,500 Base 2021 2022 2023 2024