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 2023 2024 Year-End Costs $231,000 299,000 300,000 Base Year Costs $220,000 260,000 250,000 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 Date at Year- Year-End Cost Inventory Layers at Base Year End Cost Index Inventory Layers at Base Year Cost Year-End Cost = Inventory Layers Converted to Index Cost Cost 12/31/2021 12/31/2022 = Base $ 0 = Base = 2022 0 12/31/2023 = Base 12/31/2024 = 2022 2023 Base = = 0 2022 = 2023 = 2024 $ 0