Penny Corporation begins operations in late 2022. Penny decides to use the single-pool LIFO method. Year-end inventories under FIFO are as follows: View the year-end inventories under FIFO. The price index for 2022 is 135%; for 2023,138%; and 2024,145%. Requirement What are 2023 and 2024 inventories? (Do not round interim rate calculations. Round interim and final currency calculations to the nearest whole dollar.) Year-end inventories