Mercury Company has only one inventory pool. On December 31, 2024, Mercury adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO method was $203,000. Inventory data are as follows: Year 2025 Ending Inventory at Year End Costs: $237,300 Ending Inventory at Base Year Costs $226,000 269,000 2026 2027 Required: 309,350 310,000 259,000 Compute the inventory at December 31, 2025, 2026, and 2027, using the dollar-value LIFO method. Note: Round "Year end cost index" to 2 decimal places. Answer is not complete. Date Inventory Layers Converted to Base Year Cost Inventory at Year-End Inventory Layers Converted to Cost Inventory DVL Cost Year End Ending Inventory Ending Inventory Year- Inventory End Cost at Base at Base Cost Cost Index Year Cost Year Cost Index 12/31/2024 $203,000 1 $203.000 Base $ 203,000 1 12/31/2025 $237.300 105 $ 226,000 Base S 203,000 2025 12/31/2026 5 309,350-115 = $ 269,000 Base 2025 2026 $237.300 $203.000 1.05 Layers Converted to Cost $ 203.000 $ 203,000 $203,000 S 249,165 $ 452,165 S 203,000 1.05 = 1.15 12/01/2027 $310,000 1.20 S 203,000 $ 259,000 Base $ 203,000 1 $203,000 2025 1.05 = 2026 1.15 2027 $ 203,000