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	$ 258,710	$ 410,000
Net purchases	645,272	1,011,000
Net markups		13,100
Net markdowns		3,100
Net sales		600,500
Pertinent retail price indexes:
January 1, 2024	1.00
December 31, 2024	1.10

Required:

Estimate the ending inventory at retail and at cost for December 31, 2024.