Bond Company adopted the dollar-value LIFO inventory method on January 1, 2018. The ending inventory, valued at current cost and base-year cost, and the relative cost index for the two years following the adoption of LIFO is below: Ending Inventory Year At Current Cost At Base Year Cost Cost Index 1/1/2018 $ 300,000 $ 300,000 1.00 12/31/2018 345,600 320,000 1.08 12/31/2019 420,000 350,000 1.20 Under the dollar-value LIFO method, the inventory at December 31, 2019, should be $357,600. $350,000. $351,600. None of these answer choices are correct.