Bosco Company adopted the dollar-value LIFO retail method at the beginning of 2021. Information for 2021 and 2022 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 $ 1.00 % 24,000 $ 26,544 60,970 1.06 Inventory, 1/1/2021 Inventory, 12/31/2021 2022 net purchases 2022 net sales % 32,000 37,100 91,000 74,900 Inventory, 12/31/2022 1.40