On January $1,2021,$ Sanderson Variety Store adopted the dollar$-$value LIFO retail inventory method. Accounting records provided the following information:

Cost Retail

Beginning inventory $ $40,800$ $ $68,000$

Net purchases $155,440270,000$

Net markups $6,000$

Net markdowns $8,000$

Net sales $250,000$

Retail price index, end of year $1\mathrm{.}02$

During $2022,$ purchases at cost and retail were $$168,000$ and $$301,000,$ respectively. Net markups, net markdowns, and net sales for the year were $$3,000,$ $$4,000,$ and $$280,000,$ respectively. The retail price index at the end of $2022$ was $1\mathrm{.}06.$ Estimate ending inventory in $2022$ using the dollar$-$value LIFO retail method.