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Mercury Company has only one inventory pool. On December 31, 2018, Mercury adopted the dollar-value LIFO inventory method. The inventory on that date using the

Mercury Company has only one inventory pool. On December 31, 2018, Mercury adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO method was $206,000. Inventory data are as follows:

Year Ending Inventory at

Year-End Costs Ending Inventory at Base Year Costs

2019 $243,600 $232,000

2020 319,700 278,000

2021 321,600 268,000

Required:

Compute the inventory at December 31, 2019, 2020, and 2021, using the dollar-value LIFO method.(Round "Year end cost index" to 2 decimal places.)

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