Dakota Company had net sales $($at retail$)$ of $$150,000$

Beginning inventory Cest of goods purchased

$$33,90041,070$

$166,200100,400$

The above additional information is available from its records. Use the retail Inventory method to estimate Dakota's year$-$end inventory at cost$.($Round cost ratio to the nearest whole percentage.$)$

Beginning inventory

Cost of goods purchased

Ending inventory

sales at rela

At Cast

Cost to$-$Retail Ratio

$33\mathrm{.}000$

At Relall

$200$

$41,070$

$100400$

$74970$

$106600$