Hawkeye Auto Parts uses the average cost retail method to estimate inventories. Data for the first six months of 2021 include: beginning inventory at cost and retail were $65,000 and $110,000, net purchases at cost and retail were $795,000 and $1,310,000, and sales during the first six months totaled $810,000. The estimated inventory at June 30, 2021, would be: (Round the Cost-to-retail percentage to the nearest whole percentage.) Multiple Choice $342,100. $372,100. None of these answer choices are correct. $374,400.