Green Acres Co. has elected to use the dollar-value LIFO retail method to value its inventory. The following data has been accumulated from the accounting records: Pertinent retail price indexes: Cost Retail Merchandise inventory, January 1, 2021 Net purchases $268,920 $415,000 593,125 805,000 Set markups Net markdowns Net sales January 1, 2021 December 31, 2021 1.00 1.10 11,300 3,800 641,200 Required: Estimate the cost of ending inventory for December 31, 2021. (Round "Cost-to-retail percentage" to 2 decimal places.) Estimated ending inventory