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 $217,000. Inventory data are as follows: Year 2022 2023 Ending Inventory at Year-End Costs $266,700 357,650 361,200 Ending Inventory at Base Year Costs $254,000 311,000 301,000 2024 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 = Base = 12/31/2021 12/31/2022 Base 2022 12/31/2023 Base 2022 2023 12/31/2024 = Base 2022 2023 2024 = =