Wally-Mart values its inventory using the conventional retail inventory method. It discloses the following data for its recent period.

	At Cost	At Retail
Beginning inventory	$181,800	$270,000
Purchases	581,400	1,013,400
Purchase returns	10,800	18,000
Freight-in	14,400
Additional markups		21,600
Additional markup cancellations		9,000
Markdowns		16,200
Markdown cancellations		3,600
Sales		972,000
Sales returns (and restored to inventory)		10,800

Compute estimated ending inventory for the period-end using the conventional retail inventory method