On January 1, 2021, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2021: Beginning inventory Net purchases Net markups Net markdowns Net sales Retail price index, 12/31/2021 Cost Retail $ 80,460 $ 149,000 117,450 269,000 7,000 15,000 254,000 1.04 Required: Calculate the estimated ending Inventory and cost of goods sold for 2021 using the Information provided. (Do not round intermediate calculations.) $ Ending inventory at retail Ending inventory at cost Cost of goods sold S $ 156,000 80,910 117,000