Exercise $9-19($Static$)$ Dollar$-$value LIFO retall $[$LO$9-5]$

On January $1,2024,$ the Brunswick Hat Company adopted the dollar$-$value LIFO retail method. The following data are available for $2024$:

$\backslash$table$[[,$Cost,Retail$],[$Beginning inventory,$$71,280,$$$132,000$