please help and be clear

On January 1, 2021, Sanderson Variety Store adopted the dollar value LIFO retail Inventory method. Accounting records provided the following information Cost Retail Beginning inventory $ 46,800 $ 78,000 Net purchases 184,440 320,000 Net Markups 10,000 Net markdowns 12,000 Net sales 297.000 Retail price index, end of year 1.02 Estimate ending Inventory using the dollar-value LIFO retail method. (Round ratio calculation to 2 decimal places (.e. 01234 should be entered as 12.34%)) Cost $ 46,800 $ 184.440 Beginning inventory Plus: Net purchases Not markup Los: Not markdowns Goods available for sale (excluding beginning inventory) Goods available for sale (including beginning inventory) Cost-to-retall Retail Ratio 78,000 320,000 10,000 (12.000) 318.000 395,000 154 440 231.240 Base layer co-o-retail percentage 2021 layer cost-to-retail percentage 60.00% 58.00% (297.000) 99.000 $ Less: Not sales Estimated ending inventory at current your retail prices Estimated ending Inventory at cost Estimated cost of goods sold