The following inventory cost information is taken from the records of Trypho Corporation:

Trypho measures its inventories using dollar-value LIFO.

Complete Trypho's year-end inventory using the information above. Enter the appropriate amounts in the designated cells below. Enter all amounts as positive values.

\begin{tabular}{lrr} & AtBase-YearCost & AtCurrent-YearCost \\ \cline { 2 - 3 } & $10,000 & $10,000 \\ Year 1 layer & 8,000 & 8,000 \\ Year 2 layer & 7,000 & 12,000 \\ Year 3 layer & 5,000 & 7,500 \\ Year 4 layer & 10,000 & 14,500 \\ Year 5 layer & 12,000 & 20,800 \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{1}{|c|}{ December 31 } & Dollar-value LIFO cost \\ \hline 1. Year 1 & 123 \\ \hline 2. Year 2 & 123 \\ \hline 3. Year 3 & 123 \\ \hline 4. Year 4 & 123 \\ \hline 5. Year 5 & 123 \\ \hline \end{tabular}