On January 1, 2013, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2013:

	Cost			Retail
Beginning inventory	$	73,150		$	133,000
Net purchases		113,400			257,000
Net markups					8,000
Net markdowns					13,000
Net sales					224,000
Retail price index, 12/31/13					1.12

Required:

Calculate the estimated ending inventory and cost of goods sold for 2013. (Do not round your intermediate calculations.)

Ending inventory at retail ____________

Ending inventory at Cost ____________

Cost of goods Sold _____________