Help Save Exh Submit Bond Company adopted the dollar-value LIFO inventory method on January 1, 2021. 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 Year At Base Year End Year Cost 1/1/2021 $307,000 $307,000 12/31/2021 340,200 324,000 12/31/2022 432,000 360,000 Cost Index 1.00 1.05 1.20 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be Multiple Choice $360,000 $360,850 $368,050. MacBook Air