Bond Company adopted the dollar-value LIFO inventory method on January 1, 2013. In applying the LIFO

Bond Company adopted the dollar-value LIFO inventory method on January 1, 2013. 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 Inventors
At Current At Base
Year Cost Year Cost Cost index
1/1/13 $302500 $302.500 1.00
12/31/13 341.320 322.000 1.06
12/31/14 433180 358.000 1.21
Under the dollar-value LIFO method the inventory at December 31, 2014. should be:.
a. $366,730.
b. $358,000.
c. $359170.
d. None of these is correct.