Clarabell Inc. uses the conventional retail method to estimate ending inventory. Cost data for the most recent quarter is shown below:

	Cost			Retail
Beginning inventory	$	115,000		$	194,000
Net purchases		408,000			709,000
Net markups					42,000
Net markdowns					24,000
Net sales					688,000

To the nearest thousand, estimated ending inventory using the conventional retail method is: (Do not round intermediate calculations.)