On January $1,$ Randy Company had an inventory costing $$95,000.$ During January, Randy had net purchases of $$118,900.$ Over recent years, Randy's gross profit in January has averaged $45\%$ on sales. The company's net sales in January were $$210,800.$ Calculate the estimated cost of ending inventory using the gross profit method.

Note: Round the "cost percentage value" to the neartest cent.

$\backslash$table$[[$Goods available for sale,,$],[$Beginning inventory January $1,,],[$Net purchases,,$],[$Cost of goods available for sale,,$],[$Less: Estimated cost of goods sold:,,$],[$Net sales at retail,,$],[$Cost percentage,,$],[$Estimated cost of goods sold,,$],[$Estimated ending inventory, January $31,,]]$