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 $270,000. 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- Cost Index (Relative End Costs $ 354,640 365,040 413,110 441,840 to Base Year) 1.04 1.08 1.09 1.12