Below is the inventory data for Solia Inc. Solla uses the dollar value LIFO retail method to estimate its inventory Merchandise inventory, January 1, 2021 $299,390 470,000 Net purchases 661,388 1,011,000 Net markupe 13,700 Net markdowna 3,700 Net sales 633,500 pertinent retail price indexen January 1, 2021 1.00 December 31, 2021 1.10 Required: Estimate the ending inventory for December 31, 2021. (Round "Cost-to-retail percentage" to 2 decimal places.) Estimated ending inventory (At Retail) Estimated ending inventory (At Cost)