PPI's management is afraid that an error was made when calculating ending inventory and COGS for the year. They would like you to go back through the inventory calculations to correct any possible mistakes. PPI uses the Dollar Value LIFO system for calculating inventory. The price index for $2022$ is $108,$ and the price indices for $2021$ and $2020$ were $105$ and $100,$ respectively.

If PPI had purchased its $2020$ inventory at the end of $2020,$ it would have cost the company $$2,942,940.$ If the company had purchased its $2021$ on December $31,2021,$ it would have cost the company $$3,969,147.$ If the company had purchased all of the items still in inventory on December $31,2022$ on December $31,2022,$ it would have cost the company $$3,885,991.$

PPI$$s management would like to know the effect of yo