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, 2024 Cost $ 182,000 Retail $ 280,000 Net purchases 372,600 535,000 Net markups 10,000 Net markdowns 5,000 400,000 Net sales Related retail price indexes are as follows: January 1, 2024 1.00 December 31, 2024 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 goods sold