CHarleston company has elected to use the dolalr value LIFO retail method to value its inventory. the following data has been accumulated from the accounting records: merchandise inventory Jan 1 2016-Cost-320,000 Retail 500,000 Net Purchases-670000 Retail 1020000 Net markups Cost-0 Retail-14000 Netmarkdowns Cost-0 Retail-4000 Net sales-Cost 0 Retail-650000 Pertinent retail price indexes: Jan 1 2016-1.00 December 31, 2016 1.10 Estimate the ending inventory for Dec 31, 2016 At retail?= At cost?=