Need help with estimated ending inventory at cost for 2022, please show how you get the answer.

2 Required information Problem 9-13 (Algo) Retail inventory method; various applications [LO9-3, 9-4, 9-5] [The following information applies to the questions displayed below.) Part 1 of 3 On January 1, 2021, Pet Friendly Stores adopted the retail inventory method. Inventory transactions at both cost and retail, and cost indexes for 2021 and 2022 are as follows: 1.67 points 2022 Cost Retail 1,750 eBook Beginning inventory Purchases Purchase returns Freight-in Net markups Net markdowns Net sales to customers Sales to employees (net of 20% discount) Normal spoilage Price Index: January 1, 2021 December 31, 2021 December 31, 2022 2021 Cost Retail $ 93,000 $155,000 520,000 817,000 4,100 6,500 5,000 4,000 670,000 12,800 4,000 $502,000 $842,500 2,500 1,900 6,000 8, eee 6,100 660,000 12,eee 5, eee Print References 1.00 1.25 1.40 Problem 9-13 (Algo) Part 1 Required: 1. Estimate the 2021 and 2022 ending inventory and cost of goods sold using the dollar-value LIFO retail method. 2022 444,750 $ Estimated ending inventory at retail Estimated ending inventory at cost 2021 282,250 $ 149,640 $ Estimated cost of goods sold $ 465,760 A B D E F G H I K L M N O 1 2021 2021 2022 2022 2021 2022 2 3 Beginning Inventory Cost to Cost Retail Ratio Retail 93,000 60% 155,000 Cost to Cost Retail Ratio Retail 149,640 53.01% 282,250 282,250 444,750 Ending Inventory At Retail Price Restate to Base Year Retail 817,000 842,500 225,800 282,250/1.25 317,678 444,750/1.40 4 Plus: Purchases 5 Plus: Freight in 520,000 6,500 502,000 6,000 -4,100 -2,500 6 Less: Purchase Returns 7 Plus: Net Markups -1,750 5,000 -1,900 8,000 Layer 1: 70,800 8 Less: Net Markdowns -4,000 -6,100 Layer 2: 64% 816,250 505,500 60% 842,500 Layer 3: 655,140 Goods Available for Sale 9 Excluding beginning inventory 522,400 Goods Available for Sale 10 Including beginning inventory 615,400 11 Less: Net Sales 12 Less: Employee Discounts 13 Less: Spillage 14 Estimated Ending Inventory 15 at Retail Estimated Ending Inventory 16 at Cost 971,250 -682,000 -3,000 -4,000 1,124,750 -672,000 -3,000 -5,000 282,250 444,750 149,640 465,760 17 Estimated Cost of Goods Sold 18 19 20 21 22 23