Plank Co. uses the retail inventory method. The following information is available for the current year.

		Cost		Retail
Beginning inventory		$234,000		$366,000
Purchases		885,000		1,245,000
Freight-in		15,000
Employee discounts				6,000
Net markups				45,000
Net markdowns				60,000
Sales revenue				1,170,000

Assuming that the LIFO inventory method is used, that the beginning inventory is the base inventory when the index was 100, and that the index at year end is 112, the ending inventory at dollar-value LIFO retail cost is?