Andover Stores uses the average cost retail method to estimate its ending inventory. Information as of June $30,2024,$ is as follows:

Cost Retail

Beginning inventory $ $52,000$ $ $89,000$

Net purchases $252,000411,000$

Net sales $407,000$

Required:

Use the retail method to estimate the June $30,2024,$ inventory.

Note: Round "Cost$-$to$-$retail percentage" to $1$ decimal place.