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Bond Company adopted the dollar-value LIFO inventory method on January 1, 2018. In applying the LIFO methoo, Bond uses internal cost indexes and the multiple-pools

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Bond Company adopted the dollar-value LIFO inventory method on January 1, 2018. In applying the LIFO methoo, 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 Cost Index 1.00 1.05 1.22 At CurrentAt Base Cost $303,500 345,450 437,98e Year Cost $303,500 329,000 359,000 Year 1/1/2018 12/31/2018 12/31/2019 Under the dollar-value LIFO method, the inventory at December 31, 2019, should be

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