Data relating to the computation of the inventory at September 30, 2020, for Dublin Inc. follow. Cost Retail $ 63,000 42,000 Item Beginning inventory, September 1, 2020 Purchases Markups Markup Cancellations Markdowns Sales Ending Inventory at Retail $143,000 63,000 16,800 (6,300) 2,100 193,400 $21,000 What is the cost ratio using the retail conventional method for Dublin, Inc. for September, 2020