Exercise $8-27($Algo$)$ Dollar$-$value LIFO $[$LO$8-8]$

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 $$215,000.$ Inventory data are as follows:

$\backslash$table$[[$Year$,\backslash$table$[[$Ending Inventory at$],[$Year$-$End Costs$]],\backslash$table$[[$Ending Inventory at$],[$Base Year Costs$]]],[2025,$$$262,500,$$$250,000],[2026,350,750,305,000],[2027,354,000,295,000]]$

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.

$\backslash$table$[[$Date$,$Inventory Layers Converted to Base Year Cost,Inventory Layers Converted to Cost,$\backslash$table$[[$Inventory DVL$],[$Cost$]]],[\backslash$table$[[$Inventory at$],[$Year$-$End Cost$]],\backslash$table$[[$Year$-$End$],[$Cost$],[$Index$]],,\backslash$table$[[$Ending$],[$Inventory at$],[$Base Year$],[$Cost$]],,\backslash$table$[[$Ending$],[$Inventory at$],[$Base Year$],[$Cost$]],\backslash$table$[[$Year$-$End$],[$Cost$],[$Index$]],=,\backslash$table$[[$Inventory$],[$Layers$],[$Converted to$],[$Cost$]]],[12/31/2024,,,=,,$Base,,,$=,,],[12/31/2025,,,=,,$Base $|,,,=,,],[12/31/2026,,,=,,$Base $|,,,=,,],[,,,,2025,,,=,,],[,,,,2026,,,=,,],[12/31/2027,,,=,,$Base $|,,,=,,],[,,,,2025,,,=,,]]$