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Presented below is information related to Sage Corporation for the last 3 years. Base-Year Cost Current-Year Cost Item Quantities in Ending Inventories Unit Cost Amount

Presented below is information related to Sage Corporation for the last 3 years.

Base-Year Cost

Current-Year Cost

Item

Quantities in Ending Inventories

Unit Cost

Amount

Unit Cost

Amount

December 31, 2016
A 11,300 $2.64 $29,832 $2.90 $32,770
B 8,300 3.96 32,868 4.69 38,927
C 6,300 6.60 41,580 7.13 44,919
Totals $104,280 $116,616
December 31, 2017
A 11,300 $2.64 $29,832 $3.43 $38,759
B 9,100 3.96 36,036 4.95 45,045
C 8,300 6.60 54,780 8.45 70,135
Totals $120,648 $153,939
December 31, 2018
A 10,300 $2.64 $27,192 $3.56 $36,668
B 10,300 3.96 40,788 5.28 54,384
C 8,300 6.60 54,780 8.18 67,894
Totals $122,760 $158,946

Compute the ending inventories under the dollar-value LIFO method for 2016, 2017, and 2018. The base period is January 1, 2016, and the beginning inventory cost at that date was $45,310. (Round answers to 0 decimal places, e.g. 5,620.)

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