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 $207,000. Inventory data are as follows: Year 2022 2023 2024 Ending Inventory at Year-End Costs $245,700 323,150 325,200 Ending Inventory at Base Year Costs $234,000 281,000 271,000 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 DVL Cost Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Date Inventory at Year-End Cost Year-End Cost Index Inventory Layers at Base Inventory Layers at Base Year-End Cost Inventory Layers Converted to Year Cost Year Cost Index Cost 12/31/2021 12/31/2022 = "" = Base $ Base 2022 12/31/2023 12/31/2024 Base 2022 2023 $ 0 $ 0 Base 2022 2023 2024 $ 0