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 $278,950 653, 312 Merchandise inventory, January 1, 2021 Net purchases Net markups Net markdowns Net Sales Pertinent retail price indexes: January 1, 2021 December 31, 2021 Retail $ 440,000 1,014,000 13,400 3,400 617.ee Required: Estimate the ending inventory for December 31, 2021. (Round "Cost-to-retail percentage" to 2 decimal places.) Estimated ending inventory (Al Retail) Estimated ending inventory (Al Cost)