On January 1 of Year 5, Benn Company changed from FIFO to LIFO for income tax and external reporting purposes. At that date, the beginning FIFO inventory (the base inventory for LIFO purposes) was $112,000. The following information is available from Benns records for Year 5 through Year 8.

Year	Ending Inventory on a FIFO Basis	Price Index
Year 5	$132,000	1.1
Year 6	139,200	1.2
Year 7	161,200	1.3
Year 8	160,000	1.2

Required

Compute the ending inventory on a dollar-value LIFO basis for Year 5, Year 6, Year 7, and Year 8.

Note: Do not round until your final answer. Round your final answer to the nearest whole dollar

Dollar-value LIFO ending inventory, Year 5	Answer
Dollar-value LIFO ending inventory, Year 6	Answer
Dollar-value LIFO ending inventory, Year 7	Answer
Dollar-value LIFO ending inventory, Year 8	Answer