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 Cost $302,000 At Base Year Cost $302,000 Cost Year Index 1/1/2018 12/31/2018 348,820 12/31/2019 436,760 1.00 326,0001.07 1.22 358,000 Under the dollar-value LIFO method, the inventory at December 31, 2019, should be