Bond Company Adopted the Dollar-Value LIFO Inventory Method on January

Multiple Choice

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: Under the dollar-value LIFO method, the inventory at December 31, 2014, should be

A) $357,600.
B) $350,000.
C) $351,600.
D) None of the above.