Please answer

Presented below is information related to Cullumber Inc. Inventory, 12/31/25 Purchases Purchase returns Purchase discounts Gross sales revenue Sales returns Markups Markup cancellations Markdowns Markdown cancellations Freight-in Employee discounts granted Loss from breakage (normal) Cost $245,700 818,428 61,000 18,100 41,900 Retail $384,400 79,700 97,900 118,900 40,400 44,800 20, 8, 100 4,600 Assuming that Cullumber Inc. uses the conventional retail inventory method, compute the cost of its ending inventory at December 31, 2026. Ending inventory using the conventional retail inventory method