$\frac{0}{1\mathrm{.}5}$

$\backslash$table$[[,$Cost,Retall$],[$Inventonk$,12/31/25,$$$164,400,$$$234,000],[$Purchases$,834\mathrm{.}500,],[$Purchasereturns$,,],[$Purchasereturns$,42700,64500],[$Parchase divcounts,$11/600,],[$Gross sales $($belore emploree discounts$),,1243000],[$Sales returns,,$],[$Markups$,,],[$Markup cancellutions,,$72\mathrm{.}900],[$Marksowns$,,16\mathrm{.}000],[,,87,100],[$Mardown cancellations,,$19700],[$Freight$-$in$,41,000,],[$Employee discounts granted,,$],[$Lois from breakage $($norma$]),,72000]]$

Aisuming that Headland inc. uses the comentional retail inventory method, compute the cost of its ending inventory at December $31,$

Ending inventory uning the conventional retall inventory method

$5$