On January 1, 2011, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2011: Cost Retail Beginning inventory $ 71,280 $ 132,000 Net purchases 112,500 255,000 Net markups 6,000 Net markdowns 11,000 Net sales 232,000 Retail price index, 12/31/11 1.04 Calculate the estimated ending inventory and cost of goods sold for 2011. (Do not round intermediate calculations. Omit the "$" sign in your response.) Ending inventory at cost $ Ending inventory at retail $ Cost of goods sold $