Garrison Company uses the retail method of inventory costing. It started the year with an inventory that had a retail cost of $43,461.00. During the year, Garrison purchased an inventory with a retail sales value of $759,299.00. After performing a physical inventory, Garrison found the inventory at retail to be $58,132.00. The markup is 100% of cost. Determine the ending inventory at its estimated cost.

a.$14,395.00

b.$29,066.00

c.$372,314.00

d.$58,132.00