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
1/1/2024	$ 304,500	$ 304,500	1.00
12/31/2024	345,450	329,000	1.05
12/31/2025	433,100	355,000	1.22

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

$361,945.

$355,000.

$356,225.

None of the other answer choices are correct.