On January 1, 2021, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2021: Beginning inventory Bet purchases Bet markups Net markdowns Net sales Retail price index, 12/31/2021 Cost Retail $ 72,420 $ 142,000 107,100 264,000 6,000 15,000 229,000 1.05 Required: Calculate the estimated ending Inventory and cost of goods sold for 2021 using the Information provided (Do not round Intermediate calculations.) 3 nces Ending inventory at retail Ending inventory at cost Cost of goods sold