Charleston Company has elected to use the dollar-value LIFO retail method to value its inventory. The following data has been accumulated from the accounting records: Cost $313, 110 666,792 Merchandise inventory, January 1, 2021 Net purchases Net markups Net markdowns Net sales Pertinent retail price indexes: January 1, 2021 December 31, 2021 Retail $ 490,000 1,019,000 13,900 3,900 644,500 1.00 1.10 Required: Estimate the ending inventory for December 31, 2021. (Round "Cost-to-retail percentage" to 2 decimal places.) Estimated ending inventory (At Retail) Estimated ending inventory (At Cost) Andover Stores uses the average cost retail method to estimate its ending inventory. Information as of June 30, 2021, is as follows: Beginning inventory Net purchases Net sales Cost $ 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)