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 $390,000. Inventory data for 2021 through 2023 are as follows:

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

Date 12/31/2021 12/31/2022 12/31/2023 Ending Inventory at Year-End Costs $430,500 484,500 510,450 Cost Index 1.05 1.14 1.23 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 = Base $ 0 01/01/2021 12/31/2021 = Base II 2021 = S 0 0 12/31/2022 = = Base 2021 2022 S 12/31/2023 Base 2021 2022 2023 = = S