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: Year 1/1/2018 12/31/2018 12/31/2019 Ending Inventory At Current At Base Cost Year Cost $301,000 $301, 000 349, 270 329,500 441, 570 359,000 Cost Index 1.00 1.06 1.23 Under the dollar-value LIFO method, the inventory at December 31, 2019, should be Multiple Choice $367,495. $359,000. $360,710. None of these answer choices are correct