Brief Exercise 9-12 (Algo) Dollar-value LIFO retail [LO9-5] On January 1, 2024, Select Variety Store adopted the dollar-value LFO retal inventory method. Accounting records provided the following information During 2025 (the following year), purchases at cost and retail were $188,550 and $314,250, respectively. Net markups, net markdowns, and net sales for the year were $4,000,$5,000, and $285,000, respectively. The retall price index at the end of 2025 was 1.05. Estimate ending inventory in 2025 using the dollar-value LIFO retail method. Note: Round ratio calculation to 2 decimal places and round other intermediate calculations and final answer to the nearest whole dollar