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 $204,000. Inventory data are as follows: Year 2022 2023 2024 Ending Inventory at Year-End Costs $ 239,400 312,800 314,400 Ending Inventory at Base Year Costs $228,000 272,000 262,000 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 Date Inventory at Year-End Cost Year-End Cost Index Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Year-End Cost Index Inventory Layers Converted to Cost Base $ 0 12/31/2021 12/31/2022 = Base 2022 $ 0 12/31/2023 Base 2022 2023 $ 0 12/31/2024 Base