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 5282,000 $420,000 Net purchases 1,134,000 1,686,000 Net markups 234,000 Net markdowns 30,000 Net sales 1,680,000 Assuming that the price index was 105 at December 31, 2020 and 100 at January 1, 2020, what is the cost of Eaton's inventory at December 31, 2020 under the dollar-value-LIFO retail method? $420,915 $416,745 $395,400 5401,070