Andover Stores uses the average cost retail method to estimate its ending inventory. Information as of June 30, 2021, is as follows: Cost Beginning inventory Net purchases Net sales $ 39,000 239,000 Retail $ 76,000 424,000 394,000 Required: Use the retail method to estimate the June 30, 2021, inventory. (Round "Cost-to-retail percentage" to 1 decimal place.) Estimated ending inventory (At Retail) Estimated ending inventory (At Cost)