On January 1, 2018, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2018 Retail $ 72,420 $142,000 107,100 264,000 6,000 15,000 229,000 1.05 Cost Beginning inventor 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 Ending inventory at retail Ending inventory at cost Cost of goods sold