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Mercury Company has only one inventory pool. On December 3 1 , 2 0 2 4 , Mercury adopted the dollar - value LIFO inventory

Mercury Company has only one inventory pool. On December 31,2024, Mercury adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO method was $200,000. Inventory data are as follows:
\table[[,\table[[Ending Inventory at],[Year-End Costs]],\table[[Ending Inventory at],[Base Year Costs]]],[2025,$231,000,$220,000
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