Swifty Company had ending inventory at end-of-year prices of $86,000 at December 31, 2019; $103,114 at December 31, 2020; and $115,722 at December 31, 2021. The year-end price indexes were 100 at 12/31/19, 110 at 12/31/20, and 120 at 12/31/21. Compute the ending inventory for Swifty Company for 2019 through 2021 using the dollar-value LIFO method. Ending Inventory 2019 86000 2020 2021 Vaughn, Inc. uses the dollar-value LIFO method of computing its inventory. Data for the past 3 years follow. Year Ended December 31 Inventory at Current-Year Cost Price Index 2019 $20,000 100 2020 22,464 108 2021 26,334 114 Compute the value of the 2020 and 2021 inventories using the dollar-value LIFO method. Inventory under LIFO $ 2020 2021