Kelly Company adopted dollar-value LIFO on January 1, 2012, using two inventory pools each of which includes two types of inventory items. The following information about the inventory at the end of each year is available:

Required:
1. Compute the cost index for each year for each pool using a base of 100 for each index. Round each cost index to 4 decimal places.
2. Compute the dollar-value LIFO inventory at the end of each year. Round inventory to the nearest dollar

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Pool 1 Pool 2 Number of UnitsType 20,000 10,000 30,000 12,000 40,000 14,000 45,000 13,000 0 Average Cost Number 4 Average Cost per Unit $5 Year 2012 2013 2014 2015 per Unit of UnitsType 40,000 20,000 50,000 $10 20 46,000 20,000 25 25,000