On January 1, 2024, a company adopted the dollar-value LIFO method. The inventory value for its one inventory pool on this date was $380,000. Inventory data for 2024 through 2026 are as follows: Ending Inventory at Cost Date Year-End Costs Index 12/31/2024 12/31/2025 12/31/2026 $ 432,000 473,100 1.08 1.14 502,200 1.24 Required: Calculate the company's ending inventory for 2024, 2025, and 2026. Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Year-End Cost Date Inventory at Year-End Cost Inventory Inventory Year-End Layers at Layers at Base Cost Base Year Inventory Layers Converted to Index Year Cost Index Cost Cost 01/01/2024 $ 380,000 + 1.00 = $ 380,000 Base $ 380,000 x 1.00 $ 0 12/31/2024 $ 432,000 + 1.08 = $ 400,000 Base $ 380,000 x 1.00 2024 $ 0 12/31/2025 $ 473,100 + 1.14 = $ 415,000 Base $ 380,000 1.00 2024 2025 = $ 0 12/31/2026 $ 502,200 + 1.24 = $ 405,000 Base $ 380,000 1.00 = 2024 = 2025 2026 $ 0