Eaton Company, which uses the retail LIFO method to determine inventory cost, has provided the following information for 2020: Cost Retail Inventory. 1/1/20 $ 282,000 $ 420,000 Net purchases 1,134,000 1,686,000 Net markups 234,000 Net markdowns 30,000 Net sales 1,680,000 Assuming stable prices ( no change in the price index during 2020). what is the cost of Eaton's inventory at December 31, 20207 $396,900 $384,300 $408.000 $414,300