The company uses only one inventory pool to calculate cost indexes. The cost index for 2020 is:

The information below is provided for the only two inventory items held by Goodwill, Inc.. Base year Dec 31, 2012 Dec. 31. 2020 No. of Cost per No. of Cost per Item Units Unit Units Unit Tapes 300 $25.00 400 $30.00 Extenders 800 40.00 1,000 52.00