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 Year 1/1/2021 At Year- End At Base Year Cost Cost Index $300,500 $300,500 1.00 12/31/2021 353,700 327,500 1.08 12/31/2022 439,200 360,000 1.22 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be Multiple Choice $369,310. $360,000. None of these answer choices are correct. $362,160.