Bond Company adopted the dollar-value LIFO inventory method on January 1, 2016. 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
Year	Cost	Year Cost	Cost index
1/1/16	$301,500	$301,500	1.00
12/31/16	349,270	329,500	1.06
12/31/17	429,600	358,000	1.20

Under the dollar-value LIFO method the inventory at December 31, 2017, should be

rev: 11_26_2015_QC_CS-33522

A.$365,380.

B.$358,000.

C.$359,680.

D.None of these answer choices is correct.