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 Retail Cost $ 50,400 $ 72,000 100,200 3,600 Retail Cost Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales to customers 124,000 $106,205 $130,100 4,100 18,000 3,600 125,655 2,900 11,200 3,800 117,540 6,560 Sales to employees (net of 20% discount) Price Index: January 1, 2021 December 31, 2021 December 31, 2022 1.00 1.04 1.08 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