Computing Ending Inventory using Dollar-Value LIFO

On January 1, 2020, Bay Inc. adopted dollar-value LIFO, and its inventory priced at current costs was $84,000. The following information is available on its inventories for 2020 through 2022.

Year	Ending Inventory at December 31	Year-End Conversion Factor*
2020	$95,200	1.10
2021	112,000	1.22
2022	100,800	1.15

*Computed as: Current (year-end) price index Base-year price index

Compute the ending inventory on a dollar-value LIFO basis for each year, 2020 through 2022.

Note: Do not round until your final answer. Round your final answer to the nearest whole dollar.

Dollar-value LIFO ending inventory, 2020	Answer
Dollar-value LIFO ending inventory, 2021	Answer
Dollar-value LIFO ending inventory, 2022	Answer