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. Black Butte Copper adopted the Dollar Value Lifo method in 2019. Determine the ending inventory amount for years, 1,2 & 3 and place your answers at the bottom of the page. Show all work. Black Butte's base year inventory was $1,500,000 At the end of 2020, the ending inventory value was $1,705,000. The price level relative to the base year is now 1.10. At the end of year two, it has an ending inventory value of $1,800,000. The price level relative to the base year is now 1.20. At the end of year three, it has an ending inventory value of $1,940,000. The price level relative to the base year is now 1.25. 12/31/Year 1: 12/31/Year 2: 12/31/Year 3