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 $350,000. 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 $438,780 451,540 508,680 548,895 Cost Index (Relative to Bane Year) 1.03 1.07 1.08 1.11 Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Dato Inventory at Year-End Year-End Cost Cost Index Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Year-End Cost Index Inventory Layers Converted to Cost $ 0 01/01/2021 12/31/2021 Base Base 2021 $ 0 - 12/31/2022 Base 2021 2022 $ 0 12/31/2023 Base 2021 2022 2023 $ 0 . 12/31/2024 Base 2021 2022 2023 2024 $