(9)Mario Brothers Company adopted the dollar-value LIFO inventory method on January 1,2023. In applying the LIFO method, Mario Brothers uses internal cost indexes and the multiple- pools approach. The following data available for inventory pool No.3 for the two year following the adoption of LIFO. Ending Inventory At Current At Base Year Cost Year Cost Cost Index 1/1/2023 $300,000 $300,000 1.00 12/31/2023 $345,600 $320,000 1.08 12/31/2024 $420,000 $350,000 1.20 Under the dollar-value LIFO method, the inventory at December 31, 2024, should be