Jungle Jim's had sales of $$205,400$ in the month of October. Use the retail method to estimate the value of the inventory as of October $31$ given the following financial information:

$\backslash$table$[[\backslash$table$[[$Jungle Jim's$],[$Financial Highlights$]],,],[,$Cost,Retail$],[$Beginning Inventory $1,$$$137,211,$$$328,500$