How do I find the Estimated ending inventory at cost to be $ 328,484?

Brief Exercise 9-8 Retail inventory method; LIFO [LO9-3] Kiddie World uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available for the quarter ending September 30, 2018: Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales Cost Retail $300,000 $ 450,000 861,000 1,210,000 22,000 48,000 18,000 1,200,000 Estimate ending inventory and cost of goods sold (LIFO). (Round ratio calculation to 2 decimal places (i.e., 0.1234 should be entered as 12.34%.)) Cost-to-Retail Ratio $ $ Retail 450,000 1,210,000 1.2 Beginning inventory Plus: Net purchases Freight-in Net markups Less: Net markdowns Goods available for sale (excluding beg. Inventory) Goods available for sale (including beg. Inventory) Cost 300,000 861,000 861,000 22,000 01 Op 883,000 1,183,000 48,000 18,000 1,240,000 1,690,000 Cost-to-retail percentage 71.21% 0 1,200,000 490,000 $ Less: Net sales Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold $ 1,183,000