Mercury Company has only one inventory pool. On December 31, 2018, Mercury adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO method was $205,000. Inventory data are as follows Year 2019 2020 2021 Ending Inventory at Year-End Costs $241,500 316,250 318,000 Ending Inventory at Base Year Costs $230,000 275,000 265,000 Required Compute the inventory at December 31, 2019, 2020, and 2021, using the dollar-value LIFO method. (Round "Year end cost index" to 2 decimal places.) Ending Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Inventory Layers at Base Year Cost Inventory Layers Converted to Cost Inventory Year-End Cost Index Inventory Year-End Cost Index Date at Year- End Cost Layers at Base Year Cost 2/31/2018 12/31/2019 Base Base 2019 Base 2019 2020 Base 2019 2020 0 12/31/2020 0 12/31/2021