On January $1,2024,$ the Brunswick Hat Company adopted the dollar$-$value LIFO retail method. The following data are available for $2024$:

Cost Retail

Beginning inventory $ $84,600$ $ $141,000$

Net purchases $129,500264,000$

Net markups $5,000$

Net markdowns $10,000$

Net sales $229,000$

Retail price index, $12/31/20241\mathrm{.}20$

Required:

Calculate the estimated ending inventory and cost of goods sold for $2024$ using the information provided.