I need help figuring out the answer marked incorrect, please. Thanks!

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%).) Answer is complete but not entirely correct. Inventory Retail Price Index 1.00 1.10 Cost-to- Retail Percentage 72 84 $ Cost 32,400 35,172 70,490 $ Date Inventory, 1/1/2021 Inventory, 12/31/2021 2022 net purchases 2022 net sales Inventory, 12/31/2022 % % Retail 45,000 52,800 106,000 95,200 63,600 95,200 X