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, 2021	$	198,000		$	300,000
Net purchases		385,000			545,000
Net markups					11,000
Net markdowns					6,000
Net sales					430,000

Related retail price indexes are as follows:

January 1, 2021	1.00
December 31, 2021	1.20

Required: Determine ending inventory and cost of goods sold using the information provided.

Ending inventory at retail: ?

Ending inventory at cost: ?

Cost of good sold: ?