Billingsly Products uses the conventional retail method to estimate its ending inventories. The following data has been summarized for the year 2024: Inventory, January 1 Purchases Net markups Net markdowns. Net sales Required: Cost $ 57,000 323,304 Retail $ 80,000 467,600 8,400 17,100 396,000 Estimate the ending inventory as of December 31, 2024. Note: Round "Cost-to-retail percentage" to 1 decimal place. Round you answers to the nearest whole dollar amount. Estimated ending inventory at retail Estimated ending inventory at cost