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 $208,000. Inventory data are as follows: Year 2022 2023 2024 Ending Inventory at Year-End Costs $247,800 326,600 328,800 Ending Inventory at Base Year Costs $236,000 284,000 274,000 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 Inventory Year- End Inventory Inventory Year- Inventory Date at Year-End Layers at Layers at End Cost Base Year Base Year Cost Layers Converted Cost Index Cost Cost Index to Cost 12/31/2021 $ 208,000 ( 1 = $ 208,000 Base $ 208,000 ( 1 $ 208,000 $ 208,000 12/31/2022 $ 247,800 1.05 = $ 236,000 Base $ 208,000 1 = $ 208,000 2022 1.05 = $ 208,000 12/31/2023 326,600 1.15 = $ 284,000 Base S 208,000 2022 2023 12/31/2024 328,800 1.2 = $ 293,571 Base $ 208,000 ( 2022 2023 2024 *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted. x x x x xxx 1 |= $ 208,000 1.05 = 1.15 |= 1 |= S 208,000 1.05 = 1.15 = * $ 208,000 $ 208,000