Chapter 18I'm confused by this

Saved Help Save & Exit 18 Bond Company adopted the dollar-value LIFO inventory method on January 1, 2021. 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 Inventory 33 At Year- At Base Cost oints Year End Year Cost Index 8 00:43-12 1/1/2021 $309, 500 $309, 500 1.00 12/31/2021 345, 560 326,000 1. 06 12/31/2022 436, 650 355, 000 1.23 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be Multiple Choice