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 12/31/2021 12/31/2022 12/31/2023 Ending Inventory at Year-End Costs $441,000 487,200 510,000 Cost Index 1.05 1.12 1.20 Required: Calculate Taylor's ending inventory for 2021, 2022, and 2023. Inventory Layers Converted to Base Year Cost Inventory at Year-End Date Year-End Cost Cost Index 01/01/2021 12/31/2021 12/31/2022 = = Inventory Layers at Base Year Cost Base Base 2021 Inventory Layers Converted to Cost Inventory Layers at Base Year Cost Inventory DVL Cost Year-End Cost Index Inventory Layers Converted to Cost $ 0 $ 0 Base 2021 = 2022 $ 0 12/31/2023 = Base = 2021 2022 = 2023 $ 0