Bond Company adopted the dollar value LIFO inventory method on January 1, 2021. In applying the LIFO method, Bond 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. Ending Inventory At Year- At Base Year End Year Coat 1/1/2021 $305,500 $305,500 12/31/2021 339,040 326,000 12/31/2022 423,600 353,000 Cont Index 1.00 1.04 1.20 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be Multiple Choice $359.220 $353,820 $353,000