On December $31,2022,$ Lilly Co$.$ adopted the dollar$-$value LIFO

retail inventory method. Inventory data for $2023$ are as follows:

LIFO Cost Retail

Inventory, December $31,2022$ $$155,000$ $$220,000$

Inventory, December $31,2023?275,000$

Increase in price level for $202310\%$

Cost to retail ratio for $202370\%$

Under the LIFO retail method, Lilly's inventory at December $31,$

$2023,$ should be