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 $200,000. Inventory data are as follows: Ending Inventory at Ending Inventory at Year-End Costs Base Year Costs 2022 $231,000 $220,000 2023 299,000 260,000 300,000 250,000 Year 2024 Required: Compute the inventory at December 31, 2022 2023, and 2024, using the dollar-value LIFO method. (Round "Year end cost inde!" to 2 decimal places.) Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Inventory at Year End Cost Year-End Cost Inventory Layers at Base Year Cost Date Inventory Layers at Base Year Cost Year-End Cost Index Inventory Layers Converted to Index Cost $ 0 Base : 12/31/2021 12/31/2022 = Base $ 0 2022 12/31/2023 Base 2022 2023 111 $ $ 0 12/31/2024 Base 2022 2023 2024 ### $ 0