Kiddie World uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost

of goods sold. The following data are available at the end of the year:

Estimate ending inventory and cost of goods sold $($LIFO$).$

Note: Round ratio calculation to $2$ decimal places $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}34\%.)$