Garrison Company uses the retail method of inventory costing. It started the year with an inventory that had a retail cost of $33,900. During the year, Garrison purchased an inventory with a retail sales value of $622,000. After performing a physical inventory, Garrison calculated the inventory cost at retail to be $74,000. The mark up is 100% of cost. Determine the ending inventory at its estimated cost. Oa. $37,000 Ob. $111,000 Oc. $185,000 Od. $74,000