Presented below is information related to Sunland Corporation for the current year.

Beginning inventory

$$401,000$

Purchases

$2,472,000$

Total goods available for sale

$$2,873,000$

Sales

$3,507,000$

Compute the ending inventory, assuming that $($a$)$ gross profit is $25\%$ of sales; $($b$)$ gross proft is $47\%$ of cost; $($c$)$ gross profit is $43\%$ of

sales; and $($d$)$ gross proft is $27\%$ of cost$.$