Smith-Kline Company maintains inventory records at selling prices as well as at cost. For 2021, the records indicate the following data:

	($ in 000s)
	Cost			Retail
Beginning inventory	$	82		$	127
Purchases		673			1,008
Freight-in on purchases		32
Purchase returns		1			2
Net markups					3
Net markdowns					8
Net sales					916

Use the retail method to approximate cost of ending inventory valued under Average cost method