Coronado Company prepares monthly financial statements and uses the,gross profit method to estimate ending inventories. Historically, the company has had a $40\%$ gross proft rate. During June, net sales amounted to $$190000$; the beginning inventory on June $1$ was $$57000$; and the cost of goods purchased during June amounted to $$91000.$ The estimated cost of Coronado Company's inventory on June $30$ is

$$34000.$

$$76000.$

$$22800.$

$$136800.$