On January 1, 2021, Sanderson Variety Store adopted the dollar-value LIFO retail inventory method. Accounting records provided the following information: Heginning inventory Net purchases Net markup Net markdowns Net sales Retail price index, end of year Cost Retail $ 46,800 $ 78,000 164,440 320,000 10,000 12,000 297,000 1.02 During 2022, purchases at cost and retail were $217,965 and $396,300, respectively, Net markups, net markdowns, and net sales for the year were $5,000, $6.000, and $330.000, respectively. The retail price index at the end of 2022 was 1.06. 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.) Ending inventory $ 90,806