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 $203,000. Inventory data are as follows: Year 2025 2026 2027 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, 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 Layers Converted to Cost Inventory DVL Cost Ending Year-End Date Inventory at Year-End Cost Cost Index Ending Inventory at Year-End Inventory at Cost Base Year Base Year Cost Index Cost Inventory Layers Converted to Cost 12/31/2024 12/31/2025 Base $ 0 Base 2025 $ 0 12/31/2026 = Base 2025 2026 $ 12/31/2027 = Base 2025 3038