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 $ 60,750 $ 81,000 243,090 335,000 7,000 9,000 312,000 1.04 During 2022, purchases at cost and retail were $295,750 and $422,500, respectively. Net markups, net markdowns, and net sales for the year were $8,000, $9,000, and $345,000, respectively. The retail price Index at the end of 2022 was 1.05. 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