Mercury Company has only one inventory pool. On December 31, 2018, Mercury adopted the dollar-value LIFO inventory method. The inventory on that date…

Ending Inventory at Base Year Costs
2019$243,600 $232,000
2020 319,700 278,000
2021 321,600 268,000
Required:
Compute the inventory at December 31, 2019, 2020, and 2021, using the dollar-value LIFO method. (Round “Year end cost index” to 2 decimal places.)