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 $202,000. Inventory data are as follows: Year 2022 2023 2024 Ending Inventory at Year-End Costs $ 235, 200 305,900 307,200 Ending Inventory at Base Year Costs $224,000 266,000 256,000 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 12/31/2021 $ 1 = $ 0 202,000 235,200 $ $ 202,000 202,000 12/31/2022 $ (1.05 202,000 Base $ 224,000 Base $ 2022 $ = 22,000 = $ 0 12/31/2023 $ 305,900 1.15 = $ 266,000 Base $ 2022 $ 2023 $ 202,000 22,000 42,000 $ 0 12/31/2024 $ 307,200 1.2 = $ = 256,000 Base $ 2022 $ 2023 202,000 22,000 = 2024 = $ 0