$11.$On January $1,2024,$ the Coldstone Corporation adopted the dollar$-$value LIFO retail inventory method. Beginning inventory at cost and at retail were $$120,000$ and $$256,200,$ respectively. Net purchases during the year at cost and at retail were $$738,400$ and $$912,000,$ respectively. Markups during the year were $$11,000.$ There were no markdowns. Net sales for $2024$ were $$877,850.$ The retail price index at the end of $2024$ was $1\mathrm{.}05.$ What is the inventory balance that Coldstone would report in its $12/31/2024$ balance sheet?

Note: Do not round intermediate calculations.

Multiple Choice

$$229,600$

$$301,350$

$$145,872$

$$241,080$