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 $215,000 Year-end Inventories at year-end costs and cost indexes for its one inventory pool were as follows: Year Ended Inventory at cout Index Year end December 31 (Relative to Costs Base Year) 2021 3291,600 2022 347,200 350, 750 1.13 1.00 1.12 2023 Required: Compute inventory amounts at the end of each year using the dollar value LIFO method