On January 1, 2021, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are availlable for 2021: Retail $ 82,600 $140,000 247,000 4,000 12,000 217,000 Cost Beginning inventory Net purchases Net markups 119,500 Net markdowns Net sales Retail price index, 12/31/2021 1.08 Required: Calculate the estimated ending inventory and cost of goods sold for 2021 using the information provided. (Do not round Intermedlate calculations.) Ending inventory at retail Ending inventory at cost Cost of goods sold