Smith-Kline Company maintains inventory records at selling prices as well as at cost. For 2021, the records indicate the following data: Beginning inventory Purchases Freight-in on purchases Purchase returns Net markupa Net markdowns Het sales ($ in 000) Cost Retail $ 72 $120 620 926 25 1 2 4 8 811 Required: Assuming the price level increased from 1.00 at January 1 to 1.85 at December 31, 2021, use the dollar-value LIFO retail method to approximate cost of ending inventory and cost of goods sold. (Do not round intermediate calculations. Round final answers to the nearest whole dollar. Enter your answers in thousands.) ($ in 000) Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold