On January 1, 2024, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2024: Cost Retail Beginning inventory $ 71, 280 $ 132,060 Net purchases 112,500 255,000 Net markups 6,090 Net markdowns 11,090 Net sales 232,000 Retail price index, 12/31/2024 1.04 Required: 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 8,580 Ending inventory at cost 11,951 Cost of goods sold 171,909