Shown below is activity for one of the products of Denver Office Equipment: January 1 balance, 580 units @ $60 per unit $34,800 Purchases: January 10: 580 units @ $65 per unit January 20: 1,040 units @ $68 per unit Sales: January 12: 900 units January 28: 780 units Required: Compute the January 31 ending inventory and cost of goods sold for January, assuming Denver uses LIFO and a perpetual inventory system. Ending inventory Cost of goods sold Charleston Company has elected to use the dollar-value LIFO retail method to value its inventory. The following data has been accumulated from the accounting records: Cost $ 258,710 645,272 Merchandise inventory, January 1, 2021 Net purchases Net markups Net markdowns Net sales Pertinent retail price indexes: January 1, 2021 December 31, 2021 Retail $ 410,000 1,911,000 13,100 3,100 600,500 1.00 1.10 Required: Estimate the ending inventory for December 31, 2021. (Round "Cost-to-retail percentage" to 2 decimal places.) Estimated ending inventory (At Retail) Estimated ending inventory (At Cost)