Benny's Bed Co. uses a periodic Inventory system and the average cost retail method to estimate ending Inventory and cost of goods sold. The following data is available from the company records for the month of September 2021. Cost $ 46,000 205,000 Beginning inventory Net purchases Net markups Net markdowns Net sales Retail $ 66,000 300,000 31,000 14,000 224,000 To the nearest thousand, estimated ending Inventory is