Murdock Industries uses a periodic inventory system and the LIFO retail method to estimate its ending inventories. The following data has been summarized for December 31, 2018:

	Cost			Retail
Inventory, January 1	$	115,000		$	164,000
Purchases		326,880			539,500
Net markups					14,500
Net markdowns					8,700
Net sales					521,000

Required: Estimate the LIFO cost of ending inventory. Assume stable retail prices during the period. (Do not round your "Cost-to-retail percentage" and round your final answer to the nearest whole number.)