Lacy's Linen Mart uses the average cost retail method to estimate inventories. Data for the first six months of 2018 include: beginning inventory at cost and retail were $60,000 and $120,000, net purchases at cost and retail were $312,000 and $480,000, and sales during the first six months totaled $490,000. Required: The estimated ending inventory at cost at June 30, 2018, would be: 12pt Paragraph B I VA 2 Tv *