Answer:
$152,000
Explanation:
Calculation for the cost of the ending inventory 
First step is to calculate the cost-to-retail percentage of the beginning inventory amount 
Using this formula 
 Beginning Inventory =Cost-to-retail percentage*Beginning inventory at retail
Let plug in the formula 
Beginning Inventory =60%*$200,000
Beginning Inventory =$120,000
Second step is to calculate current-period purchases percentage of the new layer amount 
Using this formula 
Current period purchases= Purchases percentage* New layer 
Let plug in the formula 
Current period purchases=64%*50,000
Current period purchases=$32,000
The last step is to find the cost of the ending inventory using this formula 
Ending inventory cost=Beginning Inventory+Current period purchases 
Let plug in the formula 
Ending inventory cost=$120,000+$32,000
Ending inventory cost=$152,000
Therefore the cost of the ending inventory will be $152,000