On January $1,2024,$ HGC Camera Store adopted the dollar$-$value LIFO retail inventory method. Inventory transactions at both cost and retail, and cost indexes for $2024$ and $2025$ are as follows:

$\backslash$table$[[,2024,2025,],[$Beginning inventory,Cost,Retail,Cost,Retail$],[$Net purchases,$42,000,$$$60,000,,],[$Freight$-$in$,94,500,118,000,$$$108,108,$$$133,200$