The following inventory cost data is taken from the records of Silver Industries, Inc.: At Base- At Current- Year Cost Year Cost 1/1/Year 7 $90,000 $90,000 Year 7 layer 10,000 10,000 Year 8 layer 10,000 37,500 Year 9 layer 20,000 57,500 Silver measures its inventories using dollar-value LIFO. Enter the appropriate year-end inventory amounts in the designated cells below. Enter all amounts as positive values. Round all amounts to the nearest whole number. December 31 Dollar-Value LIFO Cost 1. Year 7 2. Year 8 3. Year 9