Smith$-$Kline Company maintains inventory records at selling prices as well as at cost$.$ For $2024,$ the records indicate the following data:

Required:

Assuming the price level increased from $1\mathrm{.}00$ at January $1$ to $1\mathrm{.}85$ at December $31,2024,$ use the dollar$-$value LIFO retail method to

approximate cost of ending inventory and cost of goods sold.

Note: Round your intermediate and final answers to the nearest whole dollar. Enter your answers in thousands.