es Mercury Company has only one inventory pool. On December 31, 2021, Mercury adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO method was $209,000. Inventory data are as follows: Year 2022 2023 2024 Ending Inventory at Year-End Costs $249,900 330,050 332,400 Ending Inventory at Base Year Costs $238,000 287,000 277,000 Required: Compute the inventory at December 31, 2022, 2023, and 2024, using the dollar-value LIFO method. (Round "Year end cost index" to 2 decimal places.) Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Year-End Date Inventory at Year-End Cost Cost Inventory Layers at Base Inventory Year-End Layers at Base Cost Inventory Layers Index Year Cost Converted to Year Cost Index Cost 12/31/2021 209,000 1.00 = $ 209,000 Base $ 12/31/2022 $ 249,900 4 1.05 = $ 238,000 Base 2022 $ 209,000 209,000 1.00 29,000 1.05 1.00 =1 $ = $ 209,000 $ 209,000 209,000 =1 30,450 239,450 12/31/2023 $ 330,050 1.15 = 287,000 Base $ 2022 $ 2023 $ 209,000 29,000 49,000 1.15 1.00 = $ 209,000 1.05 = $ 30,450 $ 56,350 $ 295,800 12/31/2024 $ 332,400 + 1.20 $ 277,000 Base $ 209,000 x 1.00 == $ 209,000 2022 $ 29,000 1.05 = $ 30,450 2023 $ 39,000 1.15 = $ 44,850 2024 $ 284,300