Determine the estimated cost of the ending inventory for Market Surplus as of September 30 by the retail method from the following data (use four decimal places). 
Definitions:
Cognitive Errors
Mistakes in reasoning, evaluating, remembering, or other cognitive processes that can lead to misjudgments or faulty beliefs.
Irrational Decision-Making
The process of making decisions based on emotions, biases, or illogical reasoning rather than rational analysis.
External Attributions
Attributing personal behaviors and outcomes to factors outside one's control.
Internal Attributions
The process of inferring that a person's behavior is due to their personality, disposition, or beliefs rather than external factors.
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