On January 1, 2018, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2018 Retail $ 72,900 $135,000 102,150 232,000 5, 000 10,000 200,000 1.08 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 $ 162,000 Ending inventory at retail Ending inventory at cost Cost of goods sold