Dakota Company had net sales (at retail) of $136,000. Beginning inventory Cost of goods purchased At Cost $ 32,500 67,418 At Retail $ 64,800 99,000 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.) At Cost Cost-to-Retail Ratio At Retail Beginning inventory $ 32,500 $ 64,800 Cost of goods purchased 67,418 99,000 $ 99,918 $ 163,800 Net sales at retail