On December 31, Year 3, Jason Company adopted the dollar-value LIFO retail inventory method. Inventory data for Year 4 are as follows:

	LIFO Cost	Retail
Inventory, 12/31/Year 3	$360,000	$500,000
Inventory, 12/31/Year 4	?	660,000
Increase in price level
for Year 4		10%
Cost-retail ratio for Year 4		70%

Under the dollar-value LIFO retail method, Jasons inventory at December 31, Year 4, is