Kingbird Inc. uses the retail inventory method to estimate ending inventory for its monthly financial statements. The following data

pertains to a single department for the month of October $2023.$

Inventory, October $1,2023$

At cost

At retail

Purchases $($exclusive of freight and returns$)$

At cost

At retail

Freight$-$in

Purchase returns

At cost

At retail

Markups

Markup cancellations

Markdowns $($net$)$

Normal spoilage and breakage $($at retail$)$

Sales revenue

$$51,000$

$79,100$

$270,674$

$429,400$

$16,600$

$5,700$

$8,100$

$9,200$

$2,000$

$3,700$

$10,200$

$390,300$

$($a$)$

Your answer is incorrect.

Calculate the ending inventory at October $31,2023,$ at retail prices.