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 $305.000. 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 2821 2022 2023 2824 Inventory Year-End Costs $390,660 482,800 457,960 491,700 Cost Index (Relative to Base Year) 1.02 1.06 1.07 1.10 Requlred: Calculate inventory amounts at the end of each year. (Round Intermedlate calculations and final answers to the nearest whole dollars.) Answer is complete but not entirely correct. Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Date Inventory at Year- End Cost Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Cost Index Year- End Cost Index 1.00 1.00 1.02 $ 01/01/2021 12/31/2021 305,000 390,880 - - 1.00 1.02 = = = = = 12/31/2022 402,800 1.06 X 12/31/2023 S 457,960 1.07 = S 305,000 Base S s 383,000Bases 2021 S 380,000 Base 2021 2022 s S 428,000 Base S 2021 2022 S 2023 S 447.000Bases 2021 $ 2022 $ 2023 S 024 S 305.000 305.000 78,000 305.000 75,000 48,000 X 305,000 75,000 75.000 X 123,000 X 305,000 75,000 75,000 X 123,000 X 142,000 Inventory Layers Converted to Cost S 305,000 305,000 305,000 79,580 384.580 305,000 76,500 79,500 X 461,000 305,000 76,500 79,500 X S 131,610 XS 592,610 305,000 $ 76,500 $ 79,500 S 131,610 X $ 156,200 $ 748,810 X X X 12/31/2024 $491,700 1.10 = 1.00 X X 1.06 $ 1.07 1.100 = = = = =