On January 1, 2013, Sanderson Variety Store adopted die dollar-value LIFO retail inventory method. Accounting records provided the following information: Calculate the inventory value at the end of the year using the dollar-value LIFO retail method Beginning inventory Plus. Net purchases Net markups Less Net markdowns Goods available for sale (excluding beginning inventory) Goods available for sale (including beginning inventory) Base layer cost-to-retail percentage 2013 layer cost-to-retail percentage Less Net sales Estimated ending inventory at current year retail prices Estimated ending inventory all cost Estimated cost of goods sold