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 Year Cost $300,000 $300,000 345,600 320,000 420,000 350,000 Cost Index 1.00 1.08 1.20 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be Multiple Choice $357,600 None of these answer choices are correct. O $350,000 $351,600