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 355,320 329,000 12/31/2022 439, 119 357,000 Cost Index 1.00 1.08 1.23 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be Multiple Choice $365.240 $357,000