Bond Company adopted the dollar-value LIFO inventory method on January 1, 2021. In applying the LIFO method, Bond u internal cost indexes and the multiple-pools approach. The following data were available for Inventory Pool No. 3 for the t years following the adoption of LIFO: Ending Inventory At Year- At Base Cost Year End Year Cost Index 1/1/2021 $306,500 $306,500 1.00 12/31/2021 342,680 329,500 1.04 12/31/2022 431,970 357,000 1.21 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be