Dakota Company had net sales (at retail) of $144,000. Beginning inventory Cost of goods purchased At Cost At Retail $ 33,300 $ 65,600 51,054 99,800 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 $ 33,300 $ 65,600 Cost of goods purchased 51,054 99,800 $ 84,354 $ 165,400 Net sales at retail