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On January 1, 2018, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2018: Retail $76,720 $ 137,000 256,000 Cost Beginning inventory Net purchases Net markups Net markdowns 113,850 7,000 10,000 229,000 Net sales Retail price index, 12/31/18 1.12 Required: Calculate the estimated ending inventory and cost of goods sold for 2018. Ending inventory at retail Ending inventory at cost Cost of goods sold