Lance-Hefner Specialty Shoppes decided to use the dollar-value LIFO retail method to value its inventory. Accounting records p the following information: Merchandise inventory, January 1, 2021 Net purchases Net markups Net markdowns Net sales cost Retail $162,000 $270,000 339,200 525,000 9,000 4,000 380,000 Related retail price indexes are as follows: January 1, 2021 December 31, 2021 1.00 1.25 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