Portman Inc. uses the conventional retail Inventory method. Expressed in millions of dollars, Information about Portman's 2021 Inventory account is expressed in the table below: Cost $ 125 1,300 100 115 Retail $ 230 2,870 Beginning inventory Purchases Freight-in Purchase returns Net markups Net markdowns Normal spoilage Net sales 255 465 240 130 2,640 What is the value of Portman's Inventory at 12/31/2021? Harvey's Junk Jewelry started business January 1, 2021, and uses the LIFO retail method to estimate ending Inventory. Listed below is data accumulated for the year ended December 31, 2021: Cost $15,500 49,500 3,000 2,200 Retail $23,500 80,500 Beginning inventory Purchases Freight-in Purchase returns Net markups Net markdowns Net sales Employee discounts 3,100 3,600 5,100 71,100 1,200 To the nearest thousand, the estimated ending Inventory at cost is (round cost-to-retail ratio to whole percentage)