Blossom Co. uses the retail inventory method. The following information is available for the current year.

		Cost		Retail
Beginning inventory		$ 303000		$486000
Purchases		1160000		1750000
Freight-in		21500
Employee discounts				7400
Net markups				71000
Net markdowns				82000
Sales revenue				1650000

Assuming that the LIFO inventory method is used, that the beginning inventory is the base inventory when the index was 100, and that the index at year end is 112, the ending inventory at dollar-value LIFO retail cost is (Hint: Round intermediate calculation to 3 decimal places, e.g. 0.635 and final answer to 0 decimal places.)

a. $326280.

b. $329994.

c. $317114.

d. $318807.