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

Cost Retail

Beginning inventory $ $78,880$ $ $136,000$

Net purchases $119,040256,000$

Net markups $6,000$

Net markdowns $14,000$

Net sales $230,000$

Retail price index, $12/31/20241\mathrm{.}10$

Required:

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

Note: Do not round intermediate calculations.

ending inventory at retail

ending inventory at cost

cost of goods sold