David $$Corp uses the gross profit method to evaluate its merchandise inventories at the end of each financial year. The following information is available for the company on December $31,2023$:

Beginning inventories $($at cost$)$$$79,933$Purchase $($at cost$)$$$293,345$Goods available$($at cost$)$$$373,278$Sales at selling price$$280,000$Gross profit percentage$30\%$

Use actual numbers with full decimal precision for all calculations. Then, round the final answers to the nearest whole unit without decimal places when submitting numeric responses on Blackboard $($unless specified otherwise$).$ Numeric answers should be provided without explanation, brackets, currency symbols, or positive $(+)$ or negative $(-)$ signs.

How much is ending inventory at cost$?$