2018 2019 Cost Retail Cost Retail points $31, 200 $ 48,000 Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales to custome sales to employees (tet of 20% discount) Price Index: 82,720 112,000 $90, 275 $118, 800 2,400 2,900 eBook 12,000 2, 400 109, 815 2,900 8,800 2, 600 104,960 4,640 Print References January 1, 2018 December 31, 2018 December 31, 2019 1.00 1.04 1.10 Required Estimate the 2018 and 2019 ending inventory and cost of goods sold using the dollar-value LIFO retail inventory method. (D round other intermediate calculations. Round your cost-to-retail percentage calculations to 2 declmal places and final the nearest whole dollar.) 2018 2019 Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold