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: Cost $215, 220 435, 125 Merchandise inventory, January 1, 2018 Net purchases Net markups Net markdowns Net sales Retail $340,000 730,000 9,800 2,300 507, 700 Pertinent retail price indexes: January 1, 2018 December 31, 2018 1.00 1.10 Required: Estimate the cost of ending inventory for December 31, 2018. (Round "Cost-to-retail percentage" to two decimal places.) Estimated ending inventory