Internal Indexes?Dollar-Value LIFO Presented below is information related to Kaisson Corporation for the last 3 years. Compute the ending inventories under the dollar-value LIFO method for 2009, 2010, and 2011. The base period is January 1, 2009, and the beginning inventory cost at that date was $45,000. Compute indexes to two decimal places.

Base-Year Cost Quantities Current-Year Cost in Ending Item Inventories Unit Cost Amount Unit Cost Amount December 31, 2009 9,000 $2.00 $18,000 $2.20 $19,800 21,300 3.00 3.55 6,000 18,000 5.40 4,000 5.00 20,000 21,600 $56,000 $62,700 Totals December 31, 2010 9,000 $2.00 3.00 $18,000 20,400 $2.60 $23,400 25,500 38,400 3.75 6,800 6,000 30,000 5.00 6.40 $68,400 $87,300 Totals Base-Year Cost Quantities Current-Year Cost in Ending Unit Cost Amount Item Inventories Unit Cost Amount December 31, 2011 $2.00 3.00 5.00 $16,000 $2.70 $21,600 8,000 8,000 6,000 4.00 6.20 B. 24,000 30,000 32,000 37.200 Totals $70,000 $90,800