Lance-Hefner Specialty Shoppes decided to use the dollar-value LIFO retail method to value its inventory, Accounting records provide the following information: Merchandise inventory, January 1, 2021 Net purchases Net markups Net markdowns Net sales Cost Retail $198,000 $300,000 385,000 545,000 11,000 6,000 430,000 Related retail price indexes are as follows: 1.00 January 1, 2021 December 31, 2021 Required: Determine ending inventory and cost of goods sold using the information provided. Ending inventory at retail Ending inventory at cost Cost of goods sold