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 At Year- At Base Year End Year Cost 1/1/2021 $306,500 $306,500 12/31/2021 344,540 322,000 12/31/2022 435, 240 351,000 Cost Index 1.00 1.07 1.24 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be Multiple Choice $352,085. $351,000. $359,045. O None of these answer choices are correct