Smith-Kline Company maintains inventory records at selling prices as well as at cost. For 2018, the records indicate the following data: $ in sea: Cost Retail Beginning inventory $ 91 $136 Purchases 518 965 Freightin on purchases 23 Purchase returns 1 1 Net markups 3 Net markdowns 7 Net sales 363 Required: Assuming the price level increased from 1 at January1 to 1.50 at December 31, 2018, use the dollarvalue LIFO retail method to approximate cost of ending inventory and cost of goods sold. (Do not round intermediate calculations. Round nal answers to the nearest whole dollar. Enter your answers in thousands.) Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold