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 $306,000 $306,000 341,775 325,500 428,340 354,000 Cost Index 1.00 1.05 1.21 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be