On January 1, 2021, HGC Camera Store adopted the dollar-value LIFO retail inventory method. Inventory transactions at both cost and retail, and cost indexes for 2021 and 2022 are as follows: 2021 2022 Cost Retail Cost Retail Beginning inventory $ 27,300 $ 42,000 Net purchases 80,080 109,000 $ 87,362 $ 115,100 Freight-in 2,100 2,600 Net markups 10,500 8,200 Net markdowns 2,100 2,300 Net sales to customers 100,530 104,220 Sales to employees (net of 20% discount) 2,600 4,160 Price Index: January 1, 2021 1.00 December 31, 2021 1.08 December 31, 2022 1.12 Required: Estimate the 2022 ending inventory and cost of goods sold using the dollar-value LIFO retail inventory method. (Do not round other intermediate calculations. Round your cost-to-retail percentage calculation to 2 decimal places and final answers to the nearest whole dollar.)