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 $209,000. Inventory data are as follows: Year 2022 2023 2024 Ending Inventory at Year-End Costs $249,900 330,050 332,400 Ending Inventory at Base Year Costs $ 238,000 287,000 277,000 Required: Compute the inventory at December 31, 2022, 2023, and 2024, using the dollar-value LIFO method. (Round "Year end cost index" 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 Converted to Cost $ 209,000 $ $ 209,000 $ 30,450 $ 12/31/2021 $ $ 209,000 209,000 249,900 Inventory Inventory Year-End Layers at Base Layers at Base Cost Year Cost Year Cost Index $ 209,000 Base $ 209,000 1.00 $ 238,000 Base $ 209,000 1.00 2022 $ 29,000 1.05 1.00 1.05 12/31/2022 = 239,450 12/31/2023 $ 330,050 1.15 $ 287,000 Base 11 $ $ $ 2022 209,000* 1.00 29,000 * 1.05 49,000 x 1.15 $ 209,000 30,450 56,350 $ 2023 $ = $ 295,800 12/31/2024 $ 332,400 1.20 $ 277,000 Base $ $ $ 2022 $ 2023 $ 209,000 * 1 29,000 1.05 49,000 x 1.15 0 x 1.20 209,000 30,450 56,350 $ 2024: $ = $ 295,800