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 1/1/2024 12/31/2024 12/31/2025 Multiple Choice At Year-End $ 302,000 344,540 433, 180 $366,960. Ending Inventory Under the dollar-value LIFO method, the inventory on December 31, 2025, should be: $358,000. $359,400. At Base Year Cost $302,000 322,000 358,000 Cost Index 1.00 1.07 1.21