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 calculations.

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