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 $400,000. Inventory data for 2021 through 2023 are as follows:

Date	Ending Inventory at Year-End Costs			Cost Index
12/31/2021	$	441,000		1.05
12/31/2022		487,200		1.12
12/31/2023		510,000		1.20

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

Answer is not complete. 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 1.00 Year-End Cost Index Inventory Layers at Base Year Cost $ 400,000 $ 420,000 Inventory Layers at Base Year Cost $ 400,000 $ 400,000 $ 20,000 Inventory Layers Converted to Cost $ 400,000 $ $ 400,000 $ 21,000 $ = Base 1.00 400,000 01/01/2021 12/31/2021 $ 400,000 $ 441,000+ 1.05 = Base 1.00 = 2021 1.05 = 421,000 12/31/2022 $ 487,200 1.12 $ 435,000 Base $ 1.00 $ 2021 $ 400,000 20,000 15,000 1.05 $ 400,000 21,000 16,800 $ 2022 $ 1.12 $ 437,800 12/31/2023 $ 510,000 1.20 $ 425,000 $ 1.00 $ Base 2021 400,000 20,000 5,000 400,000 21,000 $ 1.05 $ 2022 $ 1.12 $ 5,600 2023 $ 426,600