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: Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales to customer Sales to employees net of 201 discount) Price Index January 1, 2021 December 31, 2021 December 31, 2022 2021 2022 Cost Retail Cost Retail $43,400 $ 62,000 95,450 119,000 $104,274 $128, 100 3,100 3,600 15,500 10,200 3, 100 3,300 117.375 115,600 3,700 5,760 1.00 1.05 1.10 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