Crane Variety Store uses the LIFO retail inventory method. Information relating to the computation of the inventory at December 31, 2021, follows:

		Cost		Retail
Inventory, January 1, 2021		$148,000		$220,000
Purchases		484,000		738,000
Freight-in		84,000
Sales				751,000
Net markups				167,500
Net markdowns				66,000

Assuming that there was no change in the price index during the year, compute the inventory at December 31, 2021, using the LIFO retail inventory method. (Round ratio to 2 decimal places, e.g. 75.35% and final answer to 0 decimal places, e.g. 5,275.)

Inventory at December 31, 2021

$