On January 1, 2016, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2016:

	Cost	Retail
Beginning inventory	$71,280	$132,000
Net purchases	$112,500	$255,000
Net markups		$6000
Net markdowns		$11,000
Net sales		$232,000
Retail price index, 12/31/16		1.04

Calculate the estimated ending inventory and cost of goods sold for 2016. (Do not round intermediate calculations.)

Required:

Ending inventory at retail:

Ending inventory at cost:

Cost of goods sold: