X Industries uses a periodic inventory system and the LIFO retail method to estimate its ending inventories. The following data has been summarized for December 31, 2021:

	Cost			Retail
Inventory, January 1	$	110,000		$	159,000
Purchases		353,569			537,000
Net markups					14,000
Net markdowns					8,200
Net sales					516,000

Required: Estimate the LIFO cost of ending inventory. Assume stable retail prices during the period. (Do not round your "Cost-to-retail percentage" and round your final answer to the nearest whole number.)

a. Estimated Ending Inventory ?