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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 $228,00 272,00 262,200 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 Lavers at Base Year Cost Year-End Cost Index Inventory Layers Converted to Cost Base 12/31/2021 12/31/2022 12/31/2023 Base 2022 Base 2022 2023 Base 12/31/2024 2022 2023 2024