RedBank adopted the Dollar Value LIFO method on January 1, 2022. The inventory value for its one inventory pool was $ 300,000 at that date. An internally generated cost index is used to convert ending inventory to base year. At year end December 31, 2022, its ending inventory at year end cost was $ 342,500 and the cost index for the year was 1.04. At year end December 31, 2023, its ending inventory at year end cost was $ 375,600 and the cost index for the year was 1.07. What was its ending inventory at December 31, 2023, using Dollar Value LIFO method