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 $ $80,460$ $ $149,000$

Net purchases $117,450269,000$

Net markups $7,000$

Net markdowns $15,000$

Net sales $254,000$

Retail price index, $12/31/20241\mathrm{.}04$