Data below for the year ended December 31, 2021, relates to Houdini Inc. Houdini started business January 1, 2021, and uses the LIFO retail method to estimate ending inventory. Beginning inventory Net purchases Net markups Net markdowns Net sales Cost Retail $ 76,000 $115,000 362,610 530,000 31,000 51,000 474,000 Estimated ending inventory at retail is: Multiple Choice $87,000 O $36.000. $151,000. O O O $200,770