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Presented below is information related to Sunland Company. Ending Inventory Price Date (End-of-Year Prices) Index December 31, 2022 $77,500 100 December 31, 2023 120,054

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Presented below is information related to Sunland Company. Ending Inventory Price Date (End-of-Year Prices) Index December 31, 2022 $77,500 100 December 31, 2023 120,054 107 December 31, 2024 118,950 122 December 31, 2025 134,995 133 December 31, 2026 160,875 143 December 31, 2027 191,216 148 Compute the ending inventory for Sunland Company for 2022 through 2027 Ending Inventory 2022 $ 2023 2024 2025 3,026 77,500 LA $ 132,029.82 $ 152,356.51 CA CA 198,140.8985 $ CA 270,367.20 M14 fx A B C D E F G H I J 1 Inventory LIFO 2 Year current price Price index base year 3 2022 77,500 1 77,500 growth/retraction 0.00 2023 77,500.00 *1 50,957.78 *1.07 77500 4 2023 120,054 1.07 128,457.78 50,957.78 54,529.82 132,029.82 5 2024 118,950 1.22 145,119 16,661.22 6 2025 134,995 1.33 179,543.35 34,424.35 2024 77,500.00 1 7 2026 160,875 1.43 230,051.25 50,507.90 50,957.78 1.07 77500 54,529.82 8 2027 191,216 1.48 282,999.68 52,948.43 16,661.22 1.22 9 20,326.69 152,356.51 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 27 28 29 - 8 8 8 8 R 30 K L 2025 77,500.00 77500 50,957.78 1.07 54,529.82 16,661.22 1.22 20,326.69 34,424.35 1.33 45784.3855 198140.8985 2026 77,500.00 1 77,500.00 50,957.78 1.07 54,529.82 16,661.22 1.22 20,326.69 34,424.35 1.33 45784.3855 50,508 1.43 72,226.30 270,367.20 2027 77,500.00 1 77,500.00 50,957.78 1.07 54,529.82 16,661.22 1.22 20,326.69 34,424.35 1.33 45,784.39 50,508 1.43 72,226.30 52,948.43 1.48 78363.6764 348,730.87

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