4) Donner Company had a beginning inventory that cost $72,000, which was marked for retail at $124,000. During 2022, they made purchases with a net cost of $390,000, which they hoped to sell for $701,000. Their actual sales for the year amounted to $715,000. They're estimated gross profit percentage is 63%. Use the retail method of inventory estimation to calculate the cost of the year-end inventory for 2022