mework $($i

On January $1,2024,$ the Brunswick Hat Company adopted the dollar$-$value LIFO retail method. The following data $2024$:

$\backslash$table$[[,$Cost,Retail$],[$Beginning inventory,$ $65,000,$$ $130,000],[$Net purchases,$100,000,253,000],[$Net markups,,$7,000],[$Net markdowns,,$10,000],[$Net sales,,$237,000],[$Retail price index, $12/31/2024,,1\mathrm{.}04]]$

Required:

Calculate the estimated ending inventory and cost of goods sold for $2024$ using the information provided.

Note: Do not round intermediate calculations.