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 2021 and 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.)

	2021	2022
Estimated ending inventory at retail
Estimated ending inventory at cost
Estimated cost of goods sold