Lance-Hefner Specialty Shoppes decided to use the dollar-value LIFO retail method to value its inventory. Accounting records provide the following information:

	Cost			Retail
Merchandise inventory, January 1, 2018	$	192,000		$	320,000
Net purchases		371,200			575,000
Net markups					14,000
Net markdowns					9,000
Net sales					460,000

Related retail price indexes are as follows:

January 1, 2018	1.00
December 31, 2018	1.10

Required:

Ending inventory at retail:____

Ending inventory at cost:____

Cost of Goods sold:____