Answer: The ending inventory is $43,500
Explanation:
 Cost. Retail
 $ $
Beginning inventory. 125,000 166,667
Add :Purchases 235,000 313,333
 -------------------- -----------------------
Cost of good available for sale 360,000 480,000
Cost to retail ratio 
360,000 ÷ 480,000
= 0.75
 Cost. Retail
 $ $
Cost of good available for sale 360,000 480,000
Less:Sales. 230,000 250,000
 360,000. 172,500
 187,500
 -------------------- ----------------
 (417,500) 58,000
Ending inventory × 0.75 (58,000 × 0.75) = 43,500
Cost to retail ratio. 
Ending inventory. $43,500