On January 1, 2021, Sanderson Variety Store adopted the dollar-value LIFO retail inventory method. Accounting records provided the following information: During 2022, purchases at cost and retail were $275,700 and $459,500, respectively. Net markups, net markdowns, and net sales for the year were $4,000,$5,000, and $365,000, respectively. The retail price index at the end 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.)