The following information is available for Swifty Company at December 31, 2020: beginning inventory $140000; ending inventory $120000; cost of goods sold $1365000; and sales $1660000. Swifty's inventory turnover in 2020 is Sunland Company prepares monthly financial statements and uses the gross profit method to estimate ending inventories. Historically, the company has had a 40% gross profit rate. During June, net sales amounted to $191000; the beginning inventory on June 1 was $57000; and the cost of goods purchased during June amounted to $93000. The estimated cost of Sunland Company's inventory on June 30 is