Dakota Company had net sales (at retail) of $141,000. At Cost At Retail Beginning inventory $ 33,000 $ 65,300 Cost of goods purchased 55,992 99,500 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-Retall Ratio At Retail $ $ Beginning inventory Cost of goods purchased 33,000 55,992 88,992 65,300 99,500 164,800 $ $ Not sales at retail