A company adopted dollar$-$value LIFO on January $1,2024,$ when the inventory value was $$360,000$ and the cost index was $1\mathrm{.}25.$ On December $31,2024,$ the inventory was valued at year$-$end cost of $$395,000$ and the cost index was $1\mathrm{.}30.$ The company would report a LIFO inventory of:

$$410,800.$

$$379,808.$

$$380,600.$

$$374,400.$