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: Year 1/1/2021 12/31/2021 12/31/2022 Ending Inventory At Year- At Base End Year Cost $301,500 $301,500 342,380 323,000 428,220 351,000 Cost Index 1.00 1.06 1.22 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be Multiple Choice $352,290. O $351.000. $358,450. U O None of these answer choices are correct