TB MC Qu. 8-113 (Algo) A company adopted the dollar-value LIFO... 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: Ending Inventory Year 1/1/2024 12/31/2024 At Year-End $ 309,500 341,250 At Base Year Cost $ 309,500 Cost Index 1.00 325,000 1.05 12/31/2025 354,000 1.20 424,800 Under the dollar-value LIFO method, the inventory on December 31, 2025, should be: