On January 1, 2021, the National Furniture Company adopted the dollar-value LIFO method of computing inventory. An internal cost index is used to convert ending inventory to base year. Inventory on January 1 was $206,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows: Year Ended December 31 Inventory at Year-end Costs $ 272,160 316,960 319,700 Cost Index (Relative to Base Year) 1.08 1.12 1.15 2021 2022 2023 Required: Compute inventory amounts at the end of each year using the dollar value LIFO method. Date Ending Inventory DVL Cost 12/31/2021 12/31/2022 12/31/2023