Plank Co. uses the retail inventory method. The following information is available for the current year. Beginning inventory Purchases Freight-in Cost $ 312,000 1,180,000 20,000 Retail $488,000 1,660,000 - Employee discounts 8,000 Net markups Net markdowns Sales revenue 60,000 80,000 1,560,000 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: O $321,838 $409,920 *O $383,600 O $371,028