On January 1, 2018, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2018: Retail $ 75,040 $ 134,000 105,750 228,000 9,000 12,000 212,000 1.05 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 Ending inventory at retail Ending inventory at cost Cost of goods sold