Sara Company's accounting records indicated the following information: Inventory, 1/1/20 $ 900,000 Purchases during 2020 4,500,000 Sales during 2020 5,700,000 A physical inventory taken on December 31, 2020, resulted in an ending inventory of $1,050,000. Sara's gross profit on sales has remained constant at 25% in recent years. Sara suspects a new employee may have taken some inventory. At December 31, 2020, what is the estimated cost of missing inventory?