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	$	73,150	$	133,000
Net purchases		113,400		257,000
Net markups				8,000
Net markdowns				13,000
Net sales				224,000
Retail price index, 12/31/18				1.12

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