Dakota Company had net sales (at retail) of $130,000. Beginning inventory At Cost $ 31,900 Cost of goods purchased 57,810 At Retail $ 64,200 98,400 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.) Cost-to-Retail At Cost At Retail Ratio Beginning inventory $ 31,900 $ 64,200 Cost of goods purchased 57,810 98,400 $ 89,710 $ 162.600 Net sales at retail