Green Acres Company has elected to use the dollar-value LIFO retail method to value its inventory. The following data has been accumulated from the accounting records: Merchandise inventory, January 1, 2024 Net purchases Net markups Net markdowns Net sales Pertinent retail price indexes: Cost $ 208,230 414,675 Retail $ 330,000 720,000 9,600 2,100 489,900 January 1, 2024 December 31, 2024 Required: 1.00 1.10 Estimate the cost of ending inventory for December 31, 2024. Note: Round "Cost-to-retail percentage" to 2 decimal places. Estimated ending inventory