See below, I have figured out the first part. But so far any % I get and multiple it, does not give me the other answer I need.

Billingsly Products uses the conventional retail method to estimate its ending inventories. The following data has been summarized for the year 2021: Cost $ 60,000 324,033 Inventory, January 1 Purchases Net markups Net markdowns Net sales Retail $ 81,500 468,800 8,700 17,400 399,000 Required: Estimate the ending inventory as of December 31, 2021. (Round "Cost-to-retail percentage" to 1 decimal place.) $ 142,600 Estimated ending inventory at retail Estimated ending inventory at cost