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 Cost Year Cost Index $300,000 $300,000 1.00 345,600 420,000 320,000 1.08 350,000 1.20 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be