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Mercury Company has only one inventory pool. On December 31, 2024, 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, 2024, Mercury adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO method was $212,000. Inventory data are as follows:

Year Ending Inventory at Year-End Costs Ending Inventory at Base Year Costs
2025 $ 256,200 $ 244,000
2026 340,400 296,000
2027 343,200 286,000

Required:

Compute the inventory at December 31, 2025, 2026, and 2027, using the dollar-value LIFO method.

Note: Round "Year end cost index" to 2 decimal places.

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