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Question $2$

On January $1,2022,$ the National Furniture Company adopted the dollar$-$value LIFO method of computing inventory. An internal cost index is used to convert ending inventory to base year. Inventory on January $1$ was $$200,000.$ Year$-$end inventories at year$-$end costs and cost indexes for its one inventory pool were as follows:

Inventory at Cost Index

Year Ended Year$-$end $($Relative to

December $31$ Costs Base Year$)$

$2018$ $$272,1601\mathrm{.}05$

$2019324,8001\mathrm{.}12$

$2020322,0001\mathrm{.}15$

Required:

Compute inventory amounts at the end of each year, including January $1,2022.$