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, 2018	$	333,840		$	520,000
Net purchases		674,928			1,022,000
Net markups					14,200
Net markdowns					4,200
Net sales					661,000
Pertinent retail price indexes:
January 1, 2018		1.00
December 31, 2018		1.10

Required: Estimate the ending inventory for December 31, 2018. (Round "Cost-to-retail percentage" to two decimal place.)

Estimated ending inventory (At Retail)?

Estimated ending inventory (At Cost)?