Dakota Company had net sales (at retail) of $132,000. Beginning inventory Cost of goods purchased At Cost At Retail $32,100 $64,400 60, 810 98,600 The above additional information is available from its records. Use the retail inventory meth at cost. (Round cost ratio to the nearest whole percentage.) At Cost Cost-to-Retail Ratio At Retail $ $ Beginning inventory Cost of goods purchased 32,100 60,810 92,910 64,400 98,600 163,000 $ $ Net sales at retail