Andover Stores uses the average cost retail method to estimate its ending inventory. Information as of June 30, 2021, is as follows:

	Cost			Retail
Beginning inventory	$	42,000		$	79,000
Net purchases		242,000			421,000
Net sales					397,000

Required: Use the retail method to estimate the June 30, 2021, inventory.

1. Estimated ending inventory (at retail)

2. Estimated ending inventory (at cost)