Dakota Company had net sales (at retail) of $142,000. Beginning inventory Cost of goods purchased At Cost At Retail $33,100 $65,400 54,350 99,600 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 Ratio At Retail $ Beginning inventory Cost of goods purchased Cost of goods available for sale Net sales at retail Ending inventory At Cost $ 33,100 54,350 S 87.450 65,400 99,600 165,000 S