On January 1, 2021, Sanderson Variety Store adopted the dollar-value LIFO retail inventory method Accounting records provided the following information: Beginning inventory Net purchases Net markups Net markdowns Net sales Retail price index, end of year Cost Retail $ 42,350 $ 77,000 165,890 315,000 9,800 11,000 292,000 1.04 During 2022. purchases at cost and retail were $192,750 and $385,500, respectively. Net markups, net markdowns, and net sales for the year were $4,000, $5,000, and $325,000, respectively. The retail price index at the end of 2022 was t05. Estimate ending inventory in 2022 using the dollar-value LIFO retail method (Round your intermediate calculations to the nearest whole dollar. Round ratio calculation to the nearest whole percent.) 51,848 Ending Inventory