Wally-Mart values its inventory using the conventional retail inventory method. It discloses the following data for a recent period.

	At Cost	At Retail
Beginning inventory	$222,200	$330,000
Purchases	710,600	1,238,600
Purchase returns	13,200	22,000
Freight-in	17,600
Additional markups		26,400
Additional markup cancellations		11,000
Markdowns		19,800
Markdown cancellations		4,400
Sales		1,188,000
Sales returns (and restored to inventory)		13,200

Compute estimated ending inventory for the period-end using the conventional retail inventory method.