On January 1, 2024, a company adopted the dollar-value LIFO inventory method. The inventory value for its one inventory pool on this date was $300,000. An internally generated cost index is used to convert ending inventory to base year. Year-end inventories at year- end costs and cost indexes for its one inventory pool were as follows: Year Ended December 31 2024 2025 2026 2027 Inventory Year-End Cost Index (Relative to Costs $392,080 403,920 458,90 492,240 Base Year) 1.04 1.08 1.09 1.12 Required: Calculate inventory amounts at the end of each year. Note: Round Intermediate calculations and final answers to the nearest whole dollars. Inventory Layers Converted to Base Year Cost inventory Layers Converted to Cost Inventory DVL Cost Date Inventory at Year-End Year-End Cost Cost Index Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Year-End Coat Index Inventory Layere Converted to Cost 01/01/2024 12/31/2024 S 300,000.00 300,000 Base S 300.000 1.00 S 300,000 $ 300.000 S 392,080 1.04 Base 2024 $ 12/01/2025 S 403,920 1.00 Base 2024 2025 0 12/31/2026 $ 458.8901.09 Base 2024 2025 2028 0 12/31/2027 $ 492.2401.12 Base 2024 2025 2026 2027 0