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	$	65,000		$	130,000
Net purchases		100,000			253,000
Net markups					7,000
Net markdowns					10,000
Net sales					237,000
Retail price index, 12/31/13					1.04

Required:

Calculate the estimated ending inventory and cost of goods sold for 2013. Do not round intermediate answers. Find ending inventory at retail, ending inventory at cost and cost of goods sold.

Ending inventory at retail
Ending inventory at cost
Cost of goods sold