Problem $9-11($Algo$)$ Dollar$-$value LIFO retail $[$LO$9-5]$

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$[[,2024,2025],[$Beginning inventory,Cost,Retail,Cost,Retail$],[$Net purchases,$$44,200,$$$68,000,,],[$Freight$-$in$,91,520,122,000,$$$108,360,$$$142,800$