Presented below is information related to A Inc.

		Cost		Retail
Inventory, 12/31/20		$252,200		$392,200
Purchases		835,506		1,455,300
Purchase returns		59,700		79,000
Purchase discounts		18,000
Gross sales revenue				1,418,600
Sales returns				96,800
Markups				117,800
Markup cancellations				40,500
Markdowns				45,100
Markdown cancellations				19,600
Freight-in		42,100
Employee discounts granted				7,900
Loss from breakage (normal)				4,500

Assuming that A Inc. uses the conventional retail inventory method, compute the cost of its ending inventory at December 31, 2021.