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 $ 82,000 $119,000 393, 250 570,000 35,000 55,000 510,000 Estimated ending inventory at retail is: Estimated ending inventory at retail is: Multiple Choice O $40,000. $159,000 O $95,000 $210,480