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 Price Index 1.00 Cost-to-Retail Percentage 70 $ Cost 31,500 35,846 73,080 % % 1.06 Date Inventory, 1/1/2021 Inventory, 12/31/2021 2022 net purchases 2022 net sales Inventory, 12/31/2022 68 Retail 45,000 53,000 104,400 91,100 66,300 40,192 1.30