Mercury Company has only one inventory pool. On December 31, 2018, Mercury adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO method was $206,000. Inventory data are as follows: Year 2019 2020 2021 Ending Inventory at Year-End Costs $243,600 319,700 321,600 Ending Inventory at Base Year Costs $232,000 278,000 268,000