Data below for the year ended December $31,2024,$ relates to Houdini Incorporated. Houdini started business January $1,2024,$ and uses the LIFO retail method to estimate ending inventory.

Cost Retail

Beginning inventory $ $92,000$ $ $120,000$

Net purchases $424,210610,000$

Net markups $39,000$

Net markdowns $59,000$

Net sales $546,000$

Current period cost$-$to$-$retail percentage is: