Capital Caps has three lines of hats: baseball, winter, and fashion. On May 18, 2023, Capital Caps had a fire that destroyed the baseball hat inventory. Sales for the period January 1 to May 18 for the baseball hats were $810,000. Inventory at January 1, 2023, for the baseball hats was $111,000 (cost), $295,000 (retail). Purchases made from January 1 to May 18 for the baseball hats at cost were $245,000 and at retail were $715,000. Use the retail method to calculate the cost of the inventory lost in the fire. Complete the table below. (Enter the cost-to-retail ratio as a percentage rounded to the nearest whole number, X%. Round the estimated ending inventory at cost to the nearest whole dollar.) Baseball Hats Beginning inventory Cost of goods purchased Goods available for sale At Cost At Retail Less: Sales at retail Ending inventory remaining at retail. Cost to retail ratio: " % Estimated ending inventory at cost