A company adopted the dollar$-$value LIFO inventory method on January $1,2024.$ In applying

the LIFO method, the company uses internal cost indexes and the multiple$-$pools approach.

The following data were available for Inventory Pool No$.3$ for the two years following the

adoption of LIFO:

Year

Ending Inventory

Cost

Index

At Year$-$End At Base Year Cost

Under the dollar$-$value LIFO method, the inventory on December $31,2025,$ should be: