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	$ 80,640	$ 144,000
Net purchases	131,500	267,000
Net markups		8,000
Net markdowns		12,000
Net sales		227,000
Retail price index, 12/31/2024		1.20

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=?

Ending inventory at cost=?

Cost of Goods Sold=?