On January 1, 2018, Sanderson Variety Store adopted the dollar-value LIFO retail inventory method. Accounting records provided the following information:

CostRetailBeginning inventory$40,800$68,000Net purchases155,440270,000Net markups6,000Net markdowns8,000Net sales250,000Retail price index, end of year1.02

During 2019, 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 2019 was 1.06.

Estimate ending inventory in 2019 using the dollar-value LIFO retail method.(Round your intermediate calculations to the nearest whole dollar.)