Bond Company adopted the dollar-value LIFO Inventory method on January 1, 2018. 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 Current At Base Cost Year Cost Year Cost Index 1/1/2018 $302,000 $302,000 1.00 12/31/2018 351,000 325,000 353,000 1.08 12/31/2019 427,130 1.21 Under the dollar-value LIFO method, the inventory at December 31, 2019, should be Multiple Choice $360,720. $353.000. 354 RAn