Santana, Inc. uses the LIFO retail inventory method for costing inventory. It has beginning inventory at a cost of $55, 680 and retail value of $96,000. During the year, Santana purchased goods with a cost basis of $137, 150 and a retail value of $219, 300. It had net markups of $7,000 and net markdowns of $15, 300. Santana has net sales of $300,000. What is Santana's ending inventory using the LIFO retail method? (Round percentages to two decimal places.) Complete the partial table below to determine the retail value for the beginning inventory layer and the current-year layer cost-to-retail ratio. In the following step, complete the table by selecting the labels and entering the amounts needed to determine Santana's ending inventory at retail. (If a box is not used in the table, enter a zero; do not leave the box empty. Round all percentages to two decimal places, X.XX%. Round all currency amounts to the nearest whole dollar.) Santana's ending inventory at cost using LIFO retail is $