On January 1, 2018, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2018:

	Cost		Retail
Beginning inventory	$	84,600	$	141,000
Net purchases		129,500		264,000
Net markups				5,000
Net markdowns				10,000
Net sales				229,000
Retail price index, 12/31/18				1.20

Required: Calculate the estimated ending inventory and cost of goods sold for 2018.

171000

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