Marilee's Electronics uses a periodic inventory system and the average cost retail method to estimate ending inventory and cost of goods sold. The following data is available from the company records for the month of June $2024$:

Cost Retail

Beginning inventory $ $115,000$ $ $144,000$

Net purchases $367,000570,000$

Net markups $32,000$

Net markdowns $49,000$

Net sales $590,000$

The estimated ending inventory is:

Note: Round cost$-$to$-$retail ratio to $2$ decimal places.

Multiple Choice

$$73,991.$

$$71,052.$

$$76,302.$

$$73,118.$