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	$	127,000		$	206,000
Net purchases		432,000			733,000
Net markups					58,000
Net markdowns					24,000
Net sales					700,000

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

$133,000.

$169,000.

$153,000.

$175,000.