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 $207,000. Inventory data are as follows: Year 2022 2023 2024 Ending Inventory at Year-End Costs $245,700 323, 150 325,200 Ending Inventory at Base Year Costs $234,800 281,000 271,080 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 Date Inventory at Year-End Cost Year-End Cost Index Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Year-End Cost Index Inventory Layers Converted to Cost 12/31/2021 12/31/2022 Base Base 2022 12/31/2023 Base 2022 2023 12/31/2024 Base 2022 2023 2024