On January 1, 2018, Sanderson Variety Store adopted the dollar-value LIFO retail inventory method. Accounting records provided the following information Cost Retail Beginning inventory Net purchases Net markups Net markdowns Net sales Retail price index, end of year 50,400 $ 84,000 201,840 350,000 10,000 12,000 327,000 1.04 Estimate ending inventory using the dollar-value LIFO retail method. (Round your intermediate calculations to the nearest whole dollar.) os Cost Retail ratio 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 2016 layer cost-to-retail percentage Less: Net sales Estimated ending inventory at current year retail prices Estimated ending inventory at cost Estimated cost of goods sold