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 $ 57,600 $ 72,000 224,640 290,000 10,000 12,000 270,000 1.02 During 2022, purchases at cost and retail were $255,450 and $340,600, respectively. Net markups, net markdowns, and net sales for the year were $7,000, $8,000, and $300,000, respectively. The retail price index at the end of 2022 was 1.08. 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