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: Merchandise inventory, January 1, 2018 Net purchases Net markups Net markdowns Net sales Pertinent retail price indexes: January 1, 2018 December 31, 2018 Cost Retail $ 272,190 $430,000 650,628 1,013,000 13,300 3,300 611,500 1.00 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)