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 $210,000. Inventory data are as follows: Year 2022 2023 2024 Ending Inventory at Year-End Costs $252,000 333,500 336,000 Ending Inventory at Base Year Costs $ 240,000 290,000 280,000 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 Date Inventory at Year-End Cost Year-End Cost Index Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Year-End Cost Index Inventory Layers Converted to Cost $ 210,000 $ 210,000 = $ 210,000 12/31/2021 12/31/2022 $ S 210,000 252,000 + = 1 1.05 = $ | = | $ 210,000 Base 240,000 Base 2022 $ 0 12/31/2023 Base 2022 2023 12/31/2024 Base 2022 2023 2024