Barker Pet supply uses the conventional retail method to determine its ending inventory at cost. Assume the beginning inventory at cost (retail) were $265600 ($326900), purchases during the current year at cost (retail) were $1068600 (1386100), freight-in on these purchases totaled $63900, sales during the current year totaled $1302000, and net markups (MArkdowns) were $2000 ($96300). What is the ending inventory value at cost? A. 316700 B. 258111 C. 411000 D. 246667