pped Carswell Electronics adopted the dollar-value LIFO method on January 1, 2021, when the inventory value of its one inventory pool was $760,000. The company decided to use an external index, the Consumer Price Index (CPI), to adjust for changes in the cost level. On January 1, 2021, the CPI was 210. On December 31, 2021, inventory valued at year-end cost was $924 000d the CPI was 231 Required: Calculate the inventory value at the end of 2021 using the dollar-value LIFO method. (Round "Year end cost index" to 2 decimal places.) Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Ending Inventory DVL Cost Book Year-End Date Inventory at Year-End Cost Cost Index Inventory Layers at Base Year Cost Inventory Layers at Base Year-End Inventory Cost Layers Year Cost Index Converted to Print Cost 01/01/2021 Base $ 12/31/2021 Base eferences 2021 S 0