On January 1, 2024, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2024: Beginning inventory Net purchases Cost Retail $ 80,620 $139,000 125,000 254,000 Net markups Net markdowns Net sales Retail price index, 12/31/2024 Required: 9,000 13,000 221,000 1.05 Calculate the estimated ending inventory and cost of goods sold for 2024 using the information provided. Note: Do not round intermediate calculations. Ending inventory at retail Ending inventory at cost Cost of goods sold