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 $218,000. Inventory data are as follows: Year 2022 2023 2024 Ending Inventory at Year-End Costs $268,800 361,100 364,800 Ending Inventory at Base Year Costs $256,000 314,000 304,000 Required: Compute the inventory at December 31, 2022, 2023, and 2024, using the dollar-value DFO method. (Round "Year end cost index" to 2 decimal places.) Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory Cost Date Inventory at Year-End Cost Inventory Layers Converted to Cost Year-End Cost Index Inventory Inventory Year End Layers at Base Layers at Base Cost Year Cost Year Cost Index $ 218.000 Bases 218,000 + 1 Bases 218,000 + 11 2022 + 1105 $ 12/31/2021 12/31/2022 218,000 268,800 1 1.05 S + Base - 12/31/2023 GA 11.15 361.100 Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory Date Inventory at Year End Cost Year End Cost Index Inventory Layers Converted to Cost 1 E $ Inventory Inventory Year End Layers at Base Layers at Base Cost Year Cost Year Cost Index $ 218,000 Bases 218,000 + Bases 218,000 + 11 2022 + 11.05 12/31/2021 12/31/2022 0 $ $ 218,000 268,800 1.05 = 12/31/2023 5 361,100 11.15 Base 2022 2023 + 1 + 1.05 11.15 - Base 12/31/2024 + 1 $ 12 364,800 2022 2023 2024 + 1.05 + 1.15 = 5 0 +