Crosby Company owns a chain of hardware stores throughout the state. The company uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available:

Cost Retail

Beginning inventory $ $270,000$ $ $366,000$

Net purchases $672,000939,000$

Net markups $24,000$

Net markdowns $3,000$

Net sales $920,000$

Required:

Complete the table below to estimate the LIFO cost of ending inventory and cost of goods sold using the information provided. Assume stable retail prices during the period.