Dicer uses the conventional retail method to determine its ending inventory at cost. Assume the following: Beginning inventory at cost $130,000 Beginning inventory at retail 198,000 Purchases during the current year at cost 685,000 Purchases during the year at retail 1,100,000 Freight-in on these purchases totaled 43,000 Sales during the current year totaled 1,050,000 Net markups 24,000 Net markdowns 36,000 What is the ending inventory value at cost? Group of answer choices $157,412 $156,165. $236,000 $153,164