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 $ 80, 460 $ 149,000 Net purchases 117,450 269,000 Net markups 7,000 Net markdowns 15,000 Net sales 254,000 Retail price index, 12/31/18 1.04 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