Kingston Company uses the dollar-value LIFO method of computing inventory. An external price index is used to convert ending inventory to base year. The company began operations on January 1, 2011, with an inventory of $150,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows:

Required:
Calculate inventory amounts at the end of eachyear.

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Year Ended December 31Ending Inventory at Year End CostsCost Index (Relative to Base Year) 2011 2012 2013 2014 $200,000 245,700 235,980 228,800 1.08 1.17 1.14 1.10