Eaton Company, which uses the retail LIFO method to determine inventory cost, has provided the following information for 2020: Inventory, 1/1/20 Net purchases Net markups Net markdowns Net sales Cost Retail $ 282,000 $420,000 1,134,000 1,686,000 204,000 90,000 1,590,000 Assuming stable prices (n change in the price index during 2020), what is the cost of Eaton's inventory at December 31, 2020? $384,300. $414,300. O $408,000. O $396,900.