On January 1, 2021, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2021:

	Cost		Retail
Beginning inventory	$	81,760	$	146,000
Net purchases		123,360		265,000
Net markups				4,000
Net markdowns				12,000
Net sales				238,000
Retail price index, 12/31/2021				1.10

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	_____