Smith-Kline Company maintains inventory records at selling prices as well as at cost. For 2021, the records indicate the following data:

($ in 000s)CostRetailBeginning inventory$72$120Purchases620926Freight-in on purchases25Purchase returns12Net markups4Net markdowns8Net sales811

Required:

Assuming the price level increased from 1.00 at January 1 to 1.85 at December 31, 2021, 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.)

Estimated ending inventory at retail- $229

Estimated ending inventory at cost?

Estimated cost of goods sold?