On January 1, 2021, the Taylor Company adopted the dollar-value LIFO method. The inventory value for its one inventory pool on this date was $450,000. Inventory data for 2021 through 2023 are as follows:

Date	Ending Inventory at Year-End Costs			Cost Index
12/31/2021	$	488,800		1.04
12/31/2022		552,900		1.14
12/31/2023		570,000		1.20

Required: Calculate Taylor's ending inventory for 2021, 2022, and 2023.

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 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 $ $ 450,000 488,800 - = 1.00 1.04 = = $ $ 12/31/2022 $ 552,900 = 1.14 = $ 450,000 Base $ 470,000 Base $ 2021/ $ 485,000 Base $ 2021/ $ 2022 $ 475,000 Base $ 2021/ $ 2022 2023 450,000 ~ 1.00 450,000 ~ 1.04 20,000 ~ 1.04 450,000 ~ 1.14 20,000 ~ 1.14 15,000 ~ 1.14 450,000 1.20 20,000 ~ 1.20 1.20 x 1.20 $ 0 12/31/2023 $ 570,000 = 1.20 = $ $ 0