Data below for the year ended December 31, 2021, relates to Houdini Inc. Houdini started business January 1, 2021, and uses the UFO retal method to estimate ending inventory Cont $ 66,000 280,000 Beginning inventory Net purchases Net markup Net markdowns Net sales Retail $104,000 420,000 20,000 40,000 375,000 Estimated ending inventory at cost is: Multiple Choice $90,720 583.500 $91,600 None of these answer choices are correct