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 Cost 1/1/2021 $306,500 $306,500 12/31/2021 340,790 321,500 12/31/2022 440,340 358,000 Cost Index 1.00 1.06 1.23 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be Multiple Choice D O None of these answer choices are correct. $367295 O None of these answer choices are correct. O $367,295. $358,000. $358,900