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 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 1 $ 0 12/31/2021 12/31/2022 $ $ 209,000 249,900 $ $ + 1.05 209,000 Basel $ 238,000 Base $ 2022 $ 209,000 209,000 29,000 = 0 12/31/2023 330,050 1.15 $ 287,000 Basel $ 2022 $ 2023 $ 209,000 29,000 49,000 $ 0 12/31/2024 332,400 1.2 $ 277,000 Base $ 2022 $ 2023 $ 209,000 29,000 49,000 (10,000) 2024 GA = 0