Dakota Company had net sales (at retail) of $150,000. At Cost At Retail Beginning $33,900 $ 66,200 inventory Cost of goods 41,070 100,400 purchased 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 $ 33,900 $ 41,070 Beginning inventory Cost of goods purchased Cost of goods available for sale Net salos at retail Ending inventory 66,200 100,400 166,600 150,000 $ 74,970 45% s $ 7,470 45%