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 $200,000. Inventory data are as follows: Ending Inventory at Year- Ending Inventory at Base Year 2025 2026 2027 End Costs $ 231,000 299,000 300,000 Year Costs $ 220,000 260,000 250,000 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. Inventory Layers Converted to Base Year Cost Inventory Year-End Date at Year- Cost End Cost Index Ending Inventory at Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Ending Inventory Inventory at Base Year Year-End Cost Index = Layers Converted to Cost Cost 12/31/2024 12/31/2025 = Base = $ 0 = Base = 2025 = $ 0 12/31/2026 = Base 2025 = 2026 = $ 0 12/31/2027 == Base 2025 2026 == 2027 $ 0