Smith-Kline Company maintains inventory records at selling prices as well as at cost. For 2018, the records indicate the following data:

	($ in 000s)
	Cost			Retail
Beginning inventory	$	91		$	130
Purchases		518			905
Freight-in on purchases		23
Purchase returns		1			1
Net markups					3
Net markdowns					7
Net sales					800

Required: Assuming the price level increased from 1 at January 1 to 1.50 at December 31, 2018, use the dollar-value LIFO retail method to approximate cost of ending inventory and cost of goods sold. (Do not round intermediate calculations. Round final answers to the nearest whole dollar. Enter your answers in thousands.)

	($ in 000s)
Estimated ending inventory at retail
Estimated ending inventory at cost
Estimated cost of goods sold