Lacy's Linen Mart uses the average cost retail method to estimate inventories. Data for the first six months of 2021 include: beginning inventory at cost and retail were $90,000 and $140,000, net purchases at cost and retail were $332,000 and $500,000, and sales during the first six months totaled $510,000. The estimated inventory at June 30, 2021, would be: Multiple Choice $85,800. $72,600. $89,100. $80,850