Dollar Dress Shop's inventory at cost on January $1$ was $$82,800.$ Its retail value was $$87,500.$ During the year, Dollar purchased additional merchandise at a cost of $$300,000$ with a retail value of $$325,000.$ The net sales at retail for the year were $$295,000.$ Calculate Dollar's inventory at cost by the retail method.

Note: Round the cost ratio to the nearest whole percent.

Ending inventory cost