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$[[\backslash$table$[[0\mathrm{.}62],[$points$]],,2024,2025],[,$Cost,Retail,Cost,Retail$],[$Beginning inventory,$$58,500,$$$78,000,,],[$Net purchases,$110,180,127,000,$$$115,808,$$$133,100$