On January 1, 2018, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2018: Retail $ 71,280 $132,000 112,500 255,000 6,000 11,000 232,000 1.04 Cost Beginning inventory Net purchases Net markups Net markdowns Net sales Retail price index, 12/31/18 Required: Calculate the estimated ending inventory and cost of goods sold for 2018. (Do not round intermediate calculations.) Ending inventory at retail Ending inventory at cost Cost of goods sold