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: Merchandise Inventory, January 1, 2021 Het purchases Net arkups Het markdowns Net Bales Cost Retail $218,730 $345,000 445,500 735,000 9,900 2,400 516,600 1.00 1.10 January 1, 2021 December 31, 2021 Required: Estimate the cost of ending inventory for December 31, 2021 (Round "Cost to retail percentago" to 2 decimal places.) Estimated endnu inventory