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, 2021 Net purchases Net markups Net markdowns Net sales Pertinent retail price indexes: January 1, 2021 December 31, 2021 Required: Cost Retail $340,790 $ 530,000 677,648 1,023,000 14,300 4,300 666,500 1.00 1.10 Estimate the ending inventory for December 31, 2021. (Round "Cost-to-retail percentage" to 2 decimal places.) Estimated ending inventory (At Retail) Estimated ending inventory (At Cost)