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, 2021:

	Cost			Retail
Inventory, January 1	$	109,000		$	158,000
Purchases		323,280			536,500
Net markups					13,900
Net markdowns					8,100
Net sales					515,000

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.)