On January $1,2024,$ the National Furniture Company adopted the dollar$-$value LIFO method of computing inventory. An internal cost index is used to convert ending inventory to base year. Inventory on January $1$ was $$209,000.$ Year$-$end inventories at year$-$end costs and cost indexes for its one inventory pool were as follows:

$\backslash$table$[[$Year Ended,Inventory at$,$Cost Index $($Relative$],[$December $31,$Year$-$End Costs,to Base Year$)],[2024,$$$278,640,$$$1\mathrm{.}08$