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-End At Base Year Cost $300,000 $300,000 345,600 320,000 420,000 350,000 Cost Index 1.00 1.08 1.20 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be Multiple Choice $350,000 None of these answer choices are correct. O $350,000. None of these answer choices are correct. $357,600. O $351,600