Dakota Company had net sales (at retail) of $139,000 Beginning inventory Cost of goods purchased At Cost At Retail $32,800 $65, 100 72,416 99,300 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 k $ 32,800 72,416 Beginning inventory Cost of goods purchased Cost of goods available for sale Net sales at retail Ending inventory At Retail $ 65,100 99,300 $ 164,400 $ 105,216 int rences