Charleston Company has elected to use the dollar$-$value LIFO retail method to value its inventory. The following data has been accumulated from the accounting records:

Cost Retail

Merchandise inventory, January $1,2024$ $ $320,000$ $ $500,000$

Net purchases $670,0001,020,000$

Net markups $14,000$

Net markdowns $4,000$

Net sales $650,000$

Pertinent retail price indexes:

January $1,20241\mathrm{.}00$

December $31,20241\mathrm{.}10$

Required:

Estimate the ending inventory for December $31,2024.$

Note: Round "Cost$-$to$-$retail percentage" to the nearest whole percent.