On January 1, 2021, HGC Camera Store adopted the dollar-value LIFO retail inventory method. Inventory trans both cost and retail, and cost indexes for 2021 and 2022 are as follows: Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales to customers Sales to employees (net of 20% discount) Price Index: January 1, 2021 December 31, 2021 December 31, 2022 2021 2022 Cost Retail $28,000 $ 40,000 Cost Retail 85,000 108,000 $90,000 $114,000 2,000 2,500 10,000 2,000 100,000 2,400 8,000 2,200 104,000 4,000 1.00 1.06 1.10 Required: Estimate the 2021 and 2022 ending inventory and cost of goods sold using the dollar-value LIFO retail inventory (Do not round other intermediate calculations. Round your cost-to-retail percentage calculation to 2 decimall final answers to the nearest whole dollar.) 2021 2022 Estimated ending inventory at retail $ 53,000 $ 63,800 Estimated ending inventory at cost $ 35,950 $ 42,744 Estimated cost of goods sold $ 79,050