QUESTION $11$

A company adopted the dollar$-$value LIFO inventory method on January $1,2024.$ In applying the LIFO method, the company 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:

Under the dollar$-$value LIFO method, the inventory on December $31,2025,$ should be:

None of the other answer choices are correct.