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 Net purchases Net markups Net markdowns Net sales Cost Retai $265,270 $410,0 581,400 800,0 11,2 3,7 632,3 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