Dicer uses the conventional retail method to determine its ending inventory at cost$.$ Assume the beginning inventory at cost $($retail$)$ were $130,000(198,000),$ purchases during the current year at cost $($retail$)$ were $685,000(1,100,000,$ freight$-$in on these purchases totaled $43,000,$ sales during the current year totaled $1,050,000,$ and net markups $($markdowns$)$ were $24,000(36,000.$ What is the ending inventory value at cost$?$

a$.153,164.$

b$.156,165.$

c$.157,412.$

d$.236,000.$