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:

$\backslash$table$[[,$Ending Inventory,$],[$At Year$-$End,Cost,Cost Index,,$],[$Year$,$At Base Year,Cost,,$],[\frac{1}{1}\frac{?}{2024},303,500,$$$303,500,1\mathrm{.}00,],[\frac{12}{31}\frac{?}{2024},342,300,326,000,1\mathrm{.}05,],[\frac{12}{31}\frac{?}{2025},436,650,355,000,1\mathrm{.}23,]]$

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

Multiple Choice

$$362,795.$

$$355,000.$

$$356,125.$

None of the other answer choices are correct.