A 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, 2024, with an inventory of $150,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows: Year Ended December 31 2024 2025 2026 2027 Required: Ending Inventory at Year-Cost Index (Relative to End Costs $ 200,000 245,700 235,980 228,800 Base Year) 1.08 1.17 1.14 1.10 Calculate inventory amounts at the end of each year. Note: Round intermediate calculations and final answers to the nearest whole dollars. Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Date Inventory at Year-End Cost Year-End Inventory Layers at Base Inventory Layers Cost Index at Base Year Cost Year-End Cost Index Inventory Layers Converted to Cost Year Cost 01/01/2024 12/31/2024 = = Base Base 2024 12/31/2025 = Base 2024 2025 12/31/2026 = Base 2024 2025 2026 12/31/2027 = Base 2024 2025 2026 2027 Inventory DVL Cost