On January 1, 2021, HGC Camera Store adopted the dollar-value LIFO retail inventory method. Inventory transactions at both cost and retail, and cost indexes for 2021 and 2022 are as follows: Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales to customers Sales to employees (net of 10% discount) Price Index: January 1, 2021 December 31, 2021 December 31, 2022 2021 Cost Retail $30,800 $ 44,000 86,900 110,000 $94,184 $116,000 2,200 2,700 11,000 2,200 103,100 2,700 2022 Cost Retail 8,400 2,400 105, 100 4,860 1.00 1.05 1.10 Required: Estimate the 2021 and 2022 ending inventory and cost of goods sold using the dollar-value LIFO retail inventory method. (Do not round other intermediate calculations. Round your cost-to-retail percentage calculation to 2 decimal places and final answers to the nearest whole dollar.)