Saved Green Acres Co. has elected to use the dollar-value LIFO retail method to value its inventory. The following data has been accumulated from the accounting records: Pertinent retail price indexes: Cost Retail Merchandise inventory, January 1, 2021 $229,320 $360,000 477,225 750,000 Net purchases Net markups Net markdowns Net sales January 1, 2021 December 31, 2021 Required: 10,200 2,700 543,300 1.00 1.10 Estimate the cost of ending inventory for December 31, 2021. (Round "Cost-to-retail percentage" to 2 decimal places.) Estimated ending inventory