On December 31, 2021 Malinois Inc. adopted the dollar-value inventory method. An internally generated cost index is used to convert ending inventory to base year. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows:

What amount would Malinois report for inventory on December 31, 2023?

A. $331,593

B. $334,800

C. $350,000

D. $334,400

Yearended12/312021202220232024Inventoryatyear-endcosts$260,000340,000350,000400,000Costindex(relativetobaseyear)1.001.021.061.07