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 2022 Year-End Costs $231,000 2023 2024 299,000 300,000 Base Year Costs $220,000 260,000 250,000