On January 1, 2024, a company adopted the dollar-value LIFO method. The inventory value for its one inventory pool on this date was $480,000. Inventory data for 2024 through 2026 are as follows: Date 12/31/2024 12/31/2025 12/31/2026 Required: Ending Inventory at Year- End Costs $540,000 597,400 621,150 Cost Index 1.08 1.16 1.23 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 Date Inventory at Year-End Year-End Inventory Inventory Layers at Cost Layers at Base Year-End Cost Inventory Layers Base Year Cost Index Year Cost Index Cost Converted to Cost 01/01/2024 $ 480,000 1.00 $ 480,000 Base S 480,000 x 1.00 $ 480,000 $ 480,000 12/31/2024 $540,000 1.08 = $ 500,000 Base S 480,000 x 1.00 =$ 480,000 2024 x 1.08 480,000 12/31/2025 $ 597.400 1.16 = S 515,000 Base S 480,000 X 1.00 2024 X 1.08 2025 x 1.16 12/31/2026 $ 621 150 1.23 = S 505,000 Base 1.00 2024 x 1.08 2025 X 1.16 2026