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 At Base End Year Cost $382,500 $302,500 348,219 328,500 431,970 357,000 Cost Index 1.90 1.06 1.21 Untitled - Notepad File Edit Format View Help please answer both parts, should not take long. please only provide correct answer, no work needed