Answer:
year 2016 $ 68,400
year 2017 $ 99,488
year 2018 $ 97,076
year 2019 $ 109,704
year 2020 $ 95,602
Step-by-step explanation:
2016: year-base the nominal is the same as the ending
2017:
122,744 x 100/134 = 91,600
second layer:
91,600 - 68,400 = 23,200
ending inventory
base layer 68,400
23,200 x 134/100 = 31,088
total 99,488
2018:
132,904 /1.48 = 89,800
89,800 - 68,400 = 21.400
21,400 x 1.34 = 28,676
68,400 + 28,676 = 97,076
2019:
150,920 / 1.54 = 98,000
98,000 - 68,400 = 29,600
29,600 - 21,400 = 8,200
Layers
68,400 x 100/100 = 68,400
21,400 x 134/100 = 28,676
8,200 x 154/100 = 12,628
Ending Inv 109,704
2020:
141,920 / 1.60 = 88,700
88,700 - 68,400 = 20,300
Layers:
68,400 x 100/100 = 68,400
20,300 x 134/100 = 27,202
Ending Inventory 95,602