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 $214,000. Inventory data are as follows: Year 2022 2023 2024 Ending Inventory at Year-End Costs $260,400 347,300 350,400 Ending Inventory at Base Year Costs $248,000 302,000 292,000 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 Inventory Layers at Base Index Year Cost Inventory Layers at Base Year Cost Year-End Cost Inventory Layers Converted to Index Cost 12/31/2021 12/31/2022 $ 214,000 + 1 = $ $ 260,400 + 1.05 = $ 214,000 Base $ 248,000 Base $ 2022 214,000 x 1 = $ 214,000 $ 214,000 214,000 x 1 = $ 214,000 $ 34,000 1.05 x = $ 35,700 $ 249,700 12/31/2023 $ 347,300 + 1.15 = $ 302,000 Base $ 2022 $ 2023 $ 214,000 x 1 34,000 1.05 54,000 1.15 = $ 214,000 = $ 35,700 = $ 62,100 $ 311,800 12/31/2024 $ 350,400 + 1.2 = $ 292,000 Base $ 2022 $ 2023 $ 214,000 x 34,000 1.05 = $ 214,000 x = $ 35,700 44,000 x = 2024 $ 00 = $ 0 $ 249,700