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 $216,000. Inventory data are as follows: Year 2022 2023 2024 Ending Inventory at Year-End Costs $ 264,600 354,200 357,600 Ending Inventory at Base Year Costs $ 252,000 308,000 298,000 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.) X Answer is not complete. Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Date Year- Inventory End at Year-End Cost Cost Index $ 216,000 216,000 -100 100 % x = $ 264,600 105% X Year- End Cost Index Inventory Layers Converted to Cost Inventory Layers at Base Year Cost $ 216,000 216,000 Base $ 252,000 Base 2022 Inventory Layers at Base Year Cost $ 216,000 $ 216,000 $ 37,800 X 12/31/2021 $ 0 12/31/2022 = $ 0 Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost inventor DVL Cost Date Inventory at Year-End Cost Year- End Cost Index 1 Inventory Layers at Base Year Cost $ 216,000 Base $ 252,000 Base 2022 Inventory Layers at Base Year Cost $ 216,000 $ 216,000 $ 36,000 Year- End Cost Index 1 Inventory Layers Converted to Cost $ 216,000 $ 216,000 $ 216,000 $ 37,800 $ 253,800 12/31/2021 12/31/2022 $ 216,000 $ 264,600 1.05 1 OOO 1.05 12/31/2023 $ 354,200 -1.15 = $ $ 1 $ 308,000 Base 2022 216,000 36,000 56,000 216,000 37,800 1.05 ooo $ IS $ $ 2023 1.15 $ 253,800 12/31/2024 $ 357,600 + 1.2 = $ 298,000 Base $ 1 $ 216,000 2022 IS $ 1.05 $ 216,000 36,000 46,000 56,000 X 37,800 52,900 2023 $ 1.15 $ $ 2024 $ 1.20 $ 306,700