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 $ $82,600$ $ $140,000$

Net purchases $119,500247,000$

Net markups $4,000$

Net markdowns $12,000$

Net sales $217,000$

Retail price index, $12/31/20241\mathrm{.}08$

Required:

Calculate the estimated ending inventory and cost of goods sold for $2024$ using the information provided.On January $1,2024,$ the Brunswick Hat Company adopted the dollar$-$value LIFO retail method. The following data are available for

$2024$:

Required:

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

Note: Do not round intermediate calculations.