I don't understand what I am missing on the inventory 12/31/17 cost. I have tried all kinda of different calculations and its counting it wrong.

Exercise 9-19 Dollar-value LIFO retail, solving for unknowns [LO9-5] Bosco Company adopted the dollar-value LIFO retail method at the beginning of 2016. Information for 2016 and 2017 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%).) Answer is complete but not entirely correct. Inventory Retail Cost-to- Retail Price Cost Retail Index Percentage 30,000 $ 40,000 1.00 75% Date $ 39,020 55,000 1.10 82% Inventory 1/1/16 Inventory, 12/31/16 2017 net purchases 2017 net sales Inventory 12/31/17 73,170 108,400 68.00% 97,400 142,190 66,000 1.20