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 $112 $160 Purchases $812 $1067 Freight- in on purch. 37 Purchase returns 1 3 Net markups 5 Net markdowns 9 net sales 923 Required: Assuming the price level increased from 1 at January 1 to 1.45 at December 31, 2018, use the dollar-value LIFO retail method to approximate cost of ending inventory at cost and costs of goods sold.