Cullumber Inc. uses the conventional retail method to determine its ending inventory at cost. Assume the beginning inventory at cost (retail) was $405500 ($606000), purchases during the current year at cost (retail) were $3648000 ($5433600), freight-in totaled $171500, sales during the current year totaled $4906000, and net markups were $426000. What is the company's ending inventory value at cost? (Round cost-to-retail ratio percentages to 1 decimal places, e.g. 52.7% = 0.527.) A. $1559600 B. $1018419 C. $852230 D. $1130408