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 InventoryYearAt Year-EndAt Base

Year CostCost Index1/1/2021$304,500$304,5001.0012/31/2021349,800330,0001.0612/31/2022424,800354,0001.20

Under the dollar-value LIFO method, the inventory at December 31, 2022, should be

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