Smith-Kline Company maintains inventory records at selling prices as well as at cost. For 2021, the records indicate the following data ($ in 000) cost Retail Beginning inventory $90 $150 Purchases 896 Freight-in on purchases 22 Purchase returns 1 Net markups Net markdowns Net sales 775 502 2. 4 8 Required: Assuming the price level increased from 100 at January 1 to 1.55 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.) (5 in 000) Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold