# At the beginning of 2018, Quen

At the beginning of 2018, Quentin and Kopps (Q&K) adoptedthe dollar-value LIFO (DVL) inventory method. On that date thevalue of its one inventory pool was \$81,000. The company uses aninternally generated cost index to convert ending inventory to baseyear.

Required:Determine the missing amounts in the inventory data for 2018through 2021.

 Year Ended Ending Inventory At Ending Inventory At Ending Inventory At 31-Dec Year-End Costs Base Year Costs Cost Index DVL Cost 2018 \$                    95,550.00 \$                    91,000.00 1.05 2019 \$                  134,520.00 1.10 2020 \$                  146,640.00 \$                  122,200.00 2021 1.25 \$                   130,820.00

Determine the missing amounts in the inventory data for 2018through 2021.

 Year Ended Ending Inventory At Ending Inventory At Ending Inventory At 31-Dec Year-End Costs Base Year Costs Cost Index DVL Cost 2018 \$                    95,550.00 \$                    91,000.00 1.05 (81000+10000*1.05) = 91500 2019 \$                  134,520.00 134520/1.1 = 122290 1.10 (91500+34420) = 125920 2020 \$                  146,640.00 \$                  122,200.00 1.20 (91500+31200*1.1) = 125820 2021 157750 122200+4000 = 126200 1.25 \$                   130,820.00

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