On January $1,2024,$ a Company adopted the dollar$-$value LIFO method for its one inventory pool. The pool's value on this date was $\backslash (\backslash$$ $670,000\backslash ).$ The $2024$ and $2025$ ending inventory valued at year$-$end costs were $\backslash (\backslash$$ $714,000\backslash )$ and $\backslash (\backslash$$ $795,000\backslash ),$ respectively. The appropriate cost indexes are $1\mathrm{.}05$ for $2024$ and $1\mathrm{.}06$ for $2025.$

Required:

Complete the below table to calculate the inventory value at the end of $2024$ and $2025$ using the dollar$-$value LIFO method.

Note: Round "Year end cost index" to $\backslash (\backslash$mathbf$\{2\}\backslash )$ decimal places. Round other final answer values to the nearest whole dollars.

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline & $\backslash$multicolumn$\{4\}\{|$l$|\}\{$Inventory Layers Converted to Base Year Cost$\}$ & $\backslash$multicolumn$\{5\}\{|$c$|\}\{$Inventory Layers Converted to Cost$\}$ & $\backslash$begin$\{$tabular$\}\{$l$\}$

Inventory $\backslash \backslash$

DVL Cost

$\backslash$end$\{$tabular$\}\backslash \backslash$

$\backslash$hline Date & Inventory at Year$-$End Cost & Year$-$End Cost Index & & $\backslash$begin$\{$tabular$\}\{$l$\}$

Inventory $\backslash \backslash$

Layers at $\backslash \backslash$

Base Year Cost

$\backslash$end$\{$tabular$\}$ & & Inventory Layers at Base Year Cost & Year$-$End Cost Index & $\backslash (=\backslash )$ & Inventory Layers Converted to Cost & $\backslash \backslash$

$\backslash$hline $01/01/2024$ & & & $\backslash (=\backslash )$ & & Base & & & $\backslash (=\backslash )$ & & $\backslash \backslash$

$\backslash$hline $12/31/2024$ & & & $\backslash (=\backslash )$ & & Base & & & $\backslash (=\backslash )$ & & $\backslash \backslash$

$\backslash$hline & & & & & $2024$ & & & $\backslash (=\backslash )$ & & $\backslash \backslash$

$\backslash$hline $12/31/2025$ & & & $\backslash (=\backslash )$ & & Base & & & $\backslash (=\backslash )$ & & $\backslash \backslash$

$\backslash$hline & & & & & $2024$ & & & $\backslash (=\backslash )$ & & $\backslash \backslash$

$\backslash$hline & & & & & $2025$ & & & $\backslash (=\backslash )$ & & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$