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 $200,000. Inventory data are as follows: Year 2022 2023 2024 Ending Inventory at Year-End Costs $231,000 299,000 300,000 Ending Inventory at Base Year Costs $220,000 260,000 250,000 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 Inventory Inventory Date at Year- End Cost Year-End Cost Index Layers at Base Year Inventory Layers at Base Year Cost Year-End Cost Inventory Layers Converted to Cost Index Cost 12/31/2021 12/31/2022 $ 200,000 = 1.05 = $ 230,000 Base $ 200,000 = $ 0 $231,000 1.15 = $ 265,650 Base $ 220,000 x = 2022 69 $ 0 12/31/2023 $ 299,000 = Base $ 260,000 x 2022 2023 12/31/2024 $ 300,000 = = Base $ 250,000 2022 2023 2024 11 $ 0 69 $ 0