Green Acres Co. has elected to use the dollar-value LIFO retall method to value its inventory. The following data has been accumulated from the accounting records: Pertinent retail price indexes: 2021 Cost $225, 780 466,550 Merchandise inventory, Januar Net purchases Net markups Net markdowns Net sales Retail $355,000 745,000 10,100 2,600 534,400 January 1, 2021 December 31, 2021 1.00 1.10 Required: Estimate the cost of ending inventory for December 31, 2021. (Round "Cost-to-retail percentage" to 2 decimal places.) Estimated ending inventory