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 $203,000. Inventory data are as follows Year 2019 2020 2021 Ending Inventory at Year-End Costs $237,300 309,350 310,800 Ending Inventory at Base Year Costs $226,000 269,000 259,000 Required Compute the inventory at December 31, 2019, 2020, and 2021, using the dollar-value LIFO method. (Round "Year end cost index" to 2 decimal places.) Ending Inventory DVL Cost Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory Layers at Base Year Cost Inventory Layers Inventory Year-End Cost Index Inventory Layers at Base Year Cost Year-End Date Cost | = | Converted to Index at Year End Cost $ 203,000 1.00 237,3001.05 Cost 12/31/2018 - S 203,000 Base : $ 226,000! Base 2019 - S 269,000 Base 2019 2020 - S 259,000 Base 2019 2020 12/31/2019 12/31/2020 309,3501.15 12/31/2021 $ 310.800' 1.20