dollar value lifo method

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 201 discount) Price Index January 1, 2021 December 31, 2021 December 31, 2022 2021 2022 Cost Retail Coat Retail $39,000 $ 52,000 96,920 114,000 $102,775 $118,600 2,600 3,100 13,000 9,200 2,600 2,800 111,010 108,840 2,200 4,960 1.00 1.08 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.) 2021 2022 Estimated ending inventory at retail Estimated ending inventory at coat Estimated cost of goods sold