Bonita Industries uses the retail inventory method for its two departments: men's shoes and women's shoes. The following information is obtained for each department: Men's Shoes Item $36,000 56,000 Beginning inventory at cost Beginning inventory at retail Cost of goods purchased Retail price of goods purchased Net sales Women's Shoes $45,000 87,000 322,000 559,000 526,000 217,000 349,000 366,000 Calculate the estimated cost of the ending inventory for each shoe department under the retail inventory method. (Round cost to retail ratio to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,275.) Men's Shoes Women's Shoes Estimated cost of ending inventory $ $