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 Merchandise inventory, January 1, 2021 Net purchases Net markups Net markdowns Net Sales Retail $250,720 $390,000 335,500 780,000 10, 800 3.300 596,700 January 1, 2021 December 31, 2021 1.00 110 Required: Estimate the cost of ending inventory for December 31, 2021. (Round "Cost-to-retail percentage" to 2 decimal places.) Estimated ending inventory