On January $1,2024,$ HGC Camera Store adopted the dollar$-$value LIFO retail inventory method. Inventory transactions at both cost and retail, and cost indexes for $2024$ and $2025$ are as follows:

$\backslash$table$[[,2024,2025],[,$Cost,Retail,Cost,Retail$],[,$$ $44,200,$$ $68,000,,],[\backslash$table$[[$Beginning inventory$],[$Net purchases$]],91,520,122,000,$$ $108,360,$$ $142,800],[$Net purchases Freight$-$in$,3,400,,3,900,],[$Net markups,,$17,000,,10,800],[$Net markdowns,,$3,400,,3,600],[$Net sales to customers,,$122,160,,130,440],[$Sales to employees $($net of $10\%$ discount$),,2,700,,7,020]]$

Price Index:

January $1,2024$

December $31,2024$

$1\mathrm{.}00$

December $31,2025$

Required:

Estimate the $2024$ and $2025$ ending inventory and cost of goods sold using the dollar$-$value LIFO retail inventory method.

Note: 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.

Answer is not complete.

$\backslash$table$[[,2024,2025],[$Estimated ending inventory at retail,$$,78,740,],[,,,],[$Estimated ending inventory at cost$,$$$,50,770,],[,,,],[$Estimated cost of goods sold,,,$