Bosco Company adopted the dollar-value LIFO retail method at the beginning of 2018. Information for 2018 and 2019 is as follows, with certain data intentionally omitted: Required: Determine the missing data. (Round "Cost-to-Retail Percentage" to the nearest whole percent (i.e., 0.1234 should be entered as 12%).)

	Inventory
			Retail	Cost-to-Retail
Date	Cost	Retail	Price Index	Percentage
Inventory, 1/1/2018	$32,400	$45,000	1.00	72%
Inventory, 12/31/2018	33,240	48,300	1.05	80%
2019 net purchases	71,240	104,000
2019 net sales		92,300
Inventory, 12/31/2019	?	60,000	1.20